Enforcement Rules of the Income Tax Act Article 64
Calculation of liquidation income is as follows:Inventory liquidation revenue - Inventory liquidation cost ＝ Inventory liquidation profit/lossNon-inventory asset liquidation profit ＋ Profit from liability payoff ＋ Assessed residual asset profit after liquidation ＋ Other profits ＝ Liquidation profitNon-inventory asset liquidation loss ＋ Creditor's right collection loss ＋ Assessed asset Loss after liquidation ＋ Liquidation expenses ＋ Other Losses ＝ Liquidation lossInventory liquidation profit/loss ＋ Liquidation profit - Liquidation loss ＝ Liquidation income or lossLiquidation income - Approved amount of loss incurred in past years that is deductible according to law - Various profits not counted as income according to law - Various income exempted from tax according to law ＝ Taxable income for liquidationArticle 31 regarding calculation of related costs of goods sold is applicable to calculation of the inventory liquidation cost as stated in the preceding paragraph.
中文原文 所得稅法施行細則第64條
清算所得之計算如下：存貨變現收入－存貨變現成本＝存貨變現損益非存貨資產變現收益＋償還負債收益＋清算結束剩餘資產估價收益＋其他收益＝清算收益非存貨資產變現損失＋收取債權損失＋清算結束剩餘資產估價損失＋清算費用＋其他損失＝清算損失存貨變現損益＋清算收益－清算損失＝清算所得或虧損清算所得－依法准予扣除之以往年度核定虧損額－各項依法免計入所得之收益－各項依法免稅之所得＝清算課稅所得前項存貨變現成本之計算準用第三十一條有關銷貨成本計算之規定。