tax-loss carryback

简明释义

赋税亏损退算

英英释义

A tax-loss carryback is a provision that allows a taxpayer to apply a net operating loss (NOL) to previous tax years' income, resulting in a refund of taxes paid in those years.

税务损失回溯是一项规定，允许纳税人将净经营损失（NOL）应用于之前税年的收入，从而导致对这些年份已支付税款的退款。

例句

1.In our financial planning meeting, we discussed the potential impact of a tax-loss carryback on our cash flow.

在我们的财务规划会议上，我们讨论了税务损失回溯对我们现金流的潜在影响。

2.After incurring significant losses last year, the company filed for a tax-loss carryback to recover some of the taxes paid in prior years.

在去年遭受重大损失后，公司申请了税务损失回溯，以追回之前几年支付的一部分税款。

3.The tax-loss carryback provision allows businesses to claim refunds for taxes paid in profitable years.

税务损失回溯条款允许企业对盈利年份已支付的税款申请退款。

4.Understanding how to effectively use a tax-loss carryback can greatly benefit small businesses.

了解如何有效利用税务损失回溯可以极大地惠及小型企业。

5.A business can utilize a tax-loss carryback to offset profits from previous years, reducing its overall tax burden.

企业可以利用税务损失回溯来抵消前几年的利润，从而减少整体税负。

作文

Understanding tax strategies is crucial for both individuals and businesses looking to optimize their financial positions. One such strategy that can significantly impact tax liabilities is the concept of tax-loss carryback. This term refers to a provision in the tax code that allows taxpayers to apply a net operating loss from one year to previous tax years, thereby receiving a refund for taxes paid in those years. To grasp the significance of tax-loss carryback, it is essential to first understand what a net operating loss (NOL) is. An NOL occurs when a taxpayer's allowable tax deductions exceed their taxable income within a given year. This situation can arise due to various reasons, such as business downturns, unexpected expenses, or significant investments that did not yield immediate returns.When a taxpayer experiences an NOL, they have several options for how to handle it. They can choose to carry the loss forward to offset future taxable income, or they can utilize the tax-loss carryback provision. The latter option can be particularly advantageous as it allows taxpayers to recover some of the taxes they have previously paid. For example, if a business incurs a loss in 2021 but had profits in 2019 and 2020, it could apply the loss to those earlier years, potentially resulting in a tax refund.The benefits of utilizing tax-loss carryback are manifold. Firstly, it provides immediate cash flow relief, which can be crucial for businesses struggling to stay afloat during tough economic times. By receiving a tax refund, companies can reinvest in their operations, pay off debts, or cover ongoing expenses, thereby aiding in their recovery. Additionally, this strategy can help smooth out the financial volatility that many businesses face, allowing for more predictable financial planning.However, it is essential to consider the limitations and rules surrounding tax-loss carryback. Not all taxpayers are eligible for this provision, and specific regulations dictate how losses can be applied. For instance, under the Tax Cuts and Jobs Act, the ability to carry back losses was temporarily suspended for most taxpayers, although certain exceptions exist for small businesses and farming operations. Furthermore, taxpayers must carefully document their losses and ensure compliance with IRS guidelines to avoid potential audits or penalties.In conclusion, the concept of tax-loss carryback represents a valuable tool in tax strategy that can provide significant financial benefits for those who experience a net operating loss. By allowing taxpayers to reclaim taxes paid in previous years, this provision not only aids in cash flow management but also supports overall economic stability. Understanding how to effectively utilize tax-loss carryback can empower individuals and businesses to make informed decisions about their finances, ultimately leading to better outcomes in their financial journeys.

理解税收策略对个人和企业优化财务状况至关重要。其中一种可能显著影响税负的策略是税损回溯的概念。这个术语指的是税法中的一项规定，允许纳税人将某一年度的净经营损失应用于之前的税年，从而获得已支付税款的退款。要理解税损回溯的重要性，首先需要了解什么是净经营损失（NOL）。当纳税人的允许税收扣除超过其应税收入时，就会发生NOL。这种情况可能由于各种原因引起，例如业务下滑、意外支出或重大投资未能产生即时回报。当纳税人经历NOL时，他们有几种处理方式。他们可以选择将损失向前结转以抵消未来的应税收入，或者利用税损回溯条款。后者选项特别有利，因为它允许纳税人收回他们之前支付的一些税款。例如，如果一家企业在2021年遭受损失，但在2019年和2020年有利润，它可以将损失应用于那些早期年份，从而可能导致税款退款。利用税损回溯的好处是多方面的。首先，它提供了立即的现金流缓解，这对在艰难经济时期挣扎求生的企业至关重要。通过获得税款退款，公司可以重新投资于运营、偿还债务或覆盖持续的开支，从而帮助其复苏。此外，这一策略可以帮助平滑许多企业面临的财务波动，使财务规划更加可预测。然而，必须考虑与税损回溯相关的限制和规则。并非所有纳税人都有资格享受这一条款，特定法规规定了损失的适用方式。例如，根据《减税和就业法案》，对大多数纳税人来说，携回损失的能力被暂时暂停，尽管小型企业和农业经营存在某些例外。此外，纳税人必须仔细记录其损失，并确保遵守IRS的指南，以避免潜在的审计或处罚。总之，税损回溯的概念代表了一种有价值的税收策略工具，可以为经历净经营损失的纳税人提供显著的财务利益。通过允许纳税人收回之前支付的税款，这一条款不仅有助于现金流管理，而且支持整体经济稳定。了解如何有效利用税损回溯可以使个人和企业在财务决策中做出明智选择，最终在其财务旅程中实现更好的结果。