Incometax is payable onnet liquidation profit, if any, in accordance with the tax laws.
清算终了,如果为清算净收益,应当依照税法规定缴纳所得税。
2
IncomeTax and the Net Wealth Tax that should be considered as complementary to Income Tax are levied on individuals.
所得税和应以补充所得税论的净财富税,是向个人课征的。
3
Weather the incometax influence on saving behavior is positive or negative depends on the net effect of income effect and substitute effect resulted by the tax saving.