consolidated net operating loss deduction

简明释义

合并净营业损失扣税

英英释义

例句

1.The company was able to reduce its taxable income significantly by applying the consolidated net operating loss deduction 合并净经营亏损扣除 from previous years.

公司通过应用以前年度的consolidated net operating loss deduction 合并净经营亏损扣除，显著减少了应纳税收入。

2.In the latest financial report, the consolidated net operating loss deduction 合并净经营亏损扣除 played a crucial role in improving the net profit margin.

在最新的财务报告中，consolidated net operating loss deduction 合并净经营亏损扣除 在改善净利润率方面发挥了关键作用。

3.The tax advisor explained how the consolidated net operating loss deduction 合并净经营亏损扣除 could offset gains from other subsidiaries.

税务顾问解释了如何利用consolidated net operating loss deduction 合并净经营亏损扣除 来抵消其他子公司的收益。

4.Understanding the rules around the consolidated net operating loss deduction 合并净经营亏损扣除 can help businesses plan their tax strategies more effectively.

了解关于consolidated net operating loss deduction 合并净经营亏损扣除 的规则可以帮助企业更有效地规划其税务策略。

5.After several years of losses, the firm finally qualified for the consolidated net operating loss deduction 合并净经营亏损扣除 and is optimistic about future profits.

经过几年的亏损，公司终于符合条件获得了consolidated net operating loss deduction 合并净经营亏损扣除，对未来的利润持乐观态度。

作文

In the world of finance and taxation, businesses often face challenges that can affect their profitability. One such challenge is the occurrence of net operating losses (NOLs). When a company's expenses exceed its revenues, it incurs a net operating loss, which can have significant implications for its tax obligations. To alleviate the financial burden of these losses, the tax code provides a mechanism known as the consolidated net operating loss deduction. This provision allows companies to offset their taxable income with losses incurred in previous years, thereby reducing their overall tax liability.Understanding the consolidated net operating loss deduction is essential for businesses, especially those that operate in industries prone to volatility. For instance, startups and companies in the technology sector may experience fluctuating revenues, leading to periods of losses. By utilizing the consolidated net operating loss deduction, these companies can carry forward their losses to future tax years and apply them against future profits, effectively lowering their taxable income.The process of claiming the consolidated net operating loss deduction involves several steps. First, a business must determine its net operating loss for the year. This calculation requires a detailed analysis of the company's financial statements, including revenue, expenses, and other relevant factors. Once the NOL is established, the company can then decide whether to carry it back to offset gains from previous years or carry it forward to reduce taxable income in future years.Carrying back an NOL allows companies to receive immediate tax refunds, providing much-needed cash flow during tough economic times. However, some businesses may opt to carry forward their losses instead, particularly if they anticipate higher profits in the coming years. The choice between carrying back or carrying forward NOLs depends on various factors, including the company's current financial situation and future projections.Moreover, the consolidated net operating loss deduction is particularly beneficial for consolidated groups of corporations. In this context, a consolidated group is a set of affiliated corporations that file a single tax return. This allows the group to combine their income and losses, maximizing the benefits of the consolidated net operating loss deduction. For example, if one corporation within the group has a significant profit while another incurs a loss, the profitable corporation can use the losses from the unprofitable one to offset its taxable income, leading to substantial tax savings for the entire group.However, there are limitations and rules governing the use of the consolidated net operating loss deduction. For instance, the Tax Cuts and Jobs Act of 2017 introduced changes to how NOLs can be utilized. Under the new regulations, businesses can no longer carry back losses but can carry them forward indefinitely, subject to an annual limitation of 80% of taxable income. These changes emphasize the importance of strategic tax planning and compliance for businesses looking to optimize their tax positions.In conclusion, the consolidated net operating loss deduction serves as a vital tool for businesses navigating the complexities of taxation and financial management. By understanding how to effectively utilize this provision, companies can mitigate the impact of net operating losses, maintain cash flow, and ultimately enhance their financial stability. As the business landscape continues to evolve, staying informed about tax strategies like the consolidated net operating loss deduction will be crucial for long-term success and sustainability.

在金融和税务的世界中，企业经常面临可能影响其盈利能力的挑战。其中一个挑战是发生净经营损失（NOL）。当公司的支出超过其收入时，它就会产生净经营损失，这可能对其税务义务产生重大影响。为了减轻这些损失的财务负担，税法提供了一种机制，称为合并净经营损失扣除。该条款允许公司用前几年发生的损失抵消应税收入，从而减少其整体税负。理解合并净经营损失扣除对企业至关重要，尤其是那些在波动性行业运营的企业。例如，初创企业和科技行业的公司可能会经历收入波动，导致亏损的出现。通过利用合并净经营损失扣除，这些公司可以将其损失结转到未来的纳税年度，并将其应用于未来的利润，从而有效降低应税收入。申请合并净经营损失扣除的过程涉及几个步骤。首先，企业必须确定当年的净经营损失。此计算需要对公司的财务报表进行详细分析，包括收入、支出和其他相关因素。一旦确定了NOL，公司就可以决定是将其结转到以前年度以抵消收益，还是结转到未来年度以减少应税收入。将NOL结转回去使公司能够立即获得税款退款，在经济困难时期提供急需的现金流。然而，一些企业可能选择将损失结转到未来，特别是在他们预期未来几年会有更高的利润时。在结转回去或结转到未来之间的选择取决于多种因素，包括公司的当前财务状况和未来预测。此外，合并净经营损失扣除对于合并集团的公司尤其有利。在这种情况下，合并集团是一组附属公司，它们提交单一的税务申报表。这使得集团能够结合它们的收入和损失，从而最大化合并净经营损失扣除的好处。例如，如果集团内的一家公司有显著的利润，而另一家公司则发生了损失，盈利的公司可以利用不盈利公司的损失来抵消其应税收入，从而为整个集团带来可观的税收节省。然而，使用合并净经营损失扣除存在限制和规则。例如，2017年的《减税与就业法》对NOL的使用方式进行了修改。根据新规定，企业不再能够将损失结转回去，但可以无限期地结转到未来，受限于每年80%的应税收入限制。这些变化强调了企业在优化税务状况时进行战略税务规划和合规的重要性。总之，合并净经营损失扣除作为企业应对税务和财务管理复杂性的关键工具。通过了解如何有效利用这一条款，公司可以减轻净经营损失的影响，维持现金流，并最终增强其财务稳定性。随着商业环境的不断发展，了解像合并净经营损失扣除这样的税务策略将对长期成功和可持续性至关重要。