企业清算,是指企业依法解散、破产或者其他原因宣布终止时,对其财产、债权、债务进行的全面清查。《中华人民共和国企业所得税暂行条例》规定:“纳税人依法进行清算时,其清算终了后的清算所得,应当依照本条例规定缴纳企业所得税”。《中华人民共和国企业所得税暂行条例实施细则 The liquidation of an enterprise refers to the comprehensive examination of its property, claims and debts when the enterprise is dissolved, bankrupt or terminated due to other reasons. The Provisional Regulations on Enterprise Income Tax of the People’s Republic of China stipulate: “When taxpayers liquidate in accordance with the law, their liquidation proceeds after the liquidation ends shall be subject to the enterprise income tax in accordance with the provisions of these Regulations.” "People’s Republic of China Enterprise Income Tax Provisional Regulations Implementing Rules