tax-loss carryforward

简明释义

赋税亏损结转

英英释义

例句

1.A tax-loss carryforward 税务亏损结转 allows taxpayers to use current losses to lower taxes in future years.

一个税务亏损结转 tax-loss carryforward 允许纳税人使用当前的亏损来降低未来几年的税款。

2.Investors often overlook the benefits of a tax-loss carryforward 税务亏损结转 when planning their tax strategies.

投资者在规划税收策略时常常忽视税务亏损结转 tax-loss carryforward 的好处。

3.The accountant explained how the tax-loss carryforward 税务亏损结转 can be a valuable tool for startups facing initial losses.

会计师解释了税务亏损结转 tax-loss carryforward 如何成为面临初期亏损的初创公司的宝贵工具。

4.After reporting a significant loss last year, the company plans to utilize its tax-loss carryforward 税务亏损结转 to offset future taxable income.

在去年报告了重大亏损后，公司计划利用其税务亏损结转 tax-loss carryforward 来抵消未来的应税收入。

5.By applying a tax-loss carryforward 税务亏损结转, the business reduced its taxable income significantly this fiscal year.

通过申请税务亏损结转 tax-loss carryforward，公司大幅减少了本财年的应税收入。

作文

Understanding the concept of tax-loss carryforward is essential for both individual taxpayers and businesses alike. It refers to a provision in the tax code that allows taxpayers to apply a net operating loss (NOL) from one tax year to offset taxable income in future years. This mechanism is particularly beneficial for businesses that may experience fluctuations in their income due to various factors, such as economic downturns or unexpected expenses. By utilizing tax-loss carryforward, a company can reduce its tax liability in profitable years, ultimately improving cash flow and financial stability.To illustrate, consider a small business that incurs a loss of $50,000 in Year 1. Instead of losing the ability to recover that amount, the business can carry forward this loss to subsequent years. If the business earns $70,000 in Year 2, it can apply the previous year's loss to reduce its taxable income to $20,000. As a result, the business pays taxes only on the reduced amount, thus saving money that can be reinvested into the company.The rules governing tax-loss carryforward vary by jurisdiction, and it's crucial for taxpayers to understand the specific regulations that apply to them. In the United States, for instance, the Tax Cuts and Jobs Act of 2017 made significant changes to how NOLs are treated. Under the new law, losses can be carried forward indefinitely but cannot be carried back to offset prior years' income. This change has prompted many businesses to reevaluate their tax strategies, ensuring they maximize the benefits of tax-loss carryforward.Moreover, the utilization of tax-loss carryforward can have implications for investment decisions. Investors often look at a company's ability to manage its tax liabilities effectively when making investment choices. A company that can leverage its losses through carryforwards may appear more attractive, as it indicates a potential for higher future profitability without an immediate tax burden.On a personal level, individuals who engage in investment activities, such as trading stocks, can also benefit from tax-loss carryforward. If an investor realizes a loss from selling stocks, they can use that loss to offset gains from other investments in the same tax year. If the losses exceed the gains, the remaining losses can be carried forward to future tax years, similar to the business scenario. This strategy allows individual investors to minimize their tax obligations while maintaining a diversified portfolio.In conclusion, the concept of tax-loss carryforward serves as a valuable tool in tax planning for both businesses and individuals. By allowing losses to be applied to future taxable income, this provision helps stabilize cash flow and encourages investment. Understanding and effectively utilizing tax-loss carryforward can lead to significant tax savings, making it an important consideration for anyone looking to optimize their financial strategy. As tax laws continue to evolve, staying informed about the nuances of tax-loss carryforward will remain crucial for effective financial management.

理解税收亏损结转的概念对个人纳税人和企业都至关重要。它指的是税法中的一项规定，允许纳税人在一个税年内的净经营亏损(NOL)用于抵消未来几年的应纳税收入。这一机制对于可能因各种因素（如经济衰退或意外支出）而经历收入波动的企业尤为有利。通过利用税收亏损结转，公司可以在盈利年份减少其税负，从而改善现金流和财务稳定性。举例来说，考虑一家在第一年亏损50,000美元的小企业。该企业不仅失去了弥补这一金额的机会，还可以将这一亏损结转到后续年份。如果该企业在第二年赚取70,000美元，它可以将前一年的亏损用于减少应纳税收入至20,000美元。因此，该企业只需就减少后的金额缴税，从而节省了可以再投资于公司的资金。关于税收亏损结转的规则因司法管辖区而异，纳税人必须了解适用于他们的具体规定。例如，在美国，2017年的《减税与就业法》对NOL的处理进行了重大修改。根据新法律，亏损可以无限期结转，但不能向后结转以抵消前几年的收入。这一变化促使许多企业重新评估其税收策略，确保最大化利用税收亏损结转的好处。此外，利用税收亏损结转可能对投资决策产生影响。投资者在做出投资选择时，通常会关注公司有效管理税负的能力。能够利用亏损进行结转的公司可能显得更具吸引力，因为这表明在未来盈利的潜力，而不需要立即承担税负。在个人层面上，参与投资活动的个人，如股票交易者，也可以从税收亏损结转中受益。如果投资者通过出售股票实现亏损，他们可以使用该亏损来抵消同一税年内其他投资的收益。如果亏损超过收益，剩余的亏损可以结转到未来的税年，类似于企业的情况。这一策略使个人投资者能够在保持多元化投资组合的同时，最小化税务义务。总之，税收亏损结转的概念是企业和个人税务规划中的一项宝贵工具。通过允许将亏损应用于未来的应纳税收入，这一规定有助于稳定现金流并鼓励投资。理解和有效利用税收亏损结转可以带来显著的税收节省，因此，对于任何希望优化财务策略的人来说，这都是一个重要的考虑因素。随着税法的不断演变，了解税收亏损结转的细微差别将对有效的财务管理至关重要。