loss carryback

简明释义

亏损抵前

英英释义

例句

1.After reviewing the financial statements, we decided to file for a loss carryback to maximize our tax refunds.

在审查财务报表后，我们决定申请损失回溯以最大化我们的退税。

2.The company decided to utilize the loss carryback to recover some of its previous tax payments.

公司决定利用损失回溯来追回之前的一些税款。

3.Investors were pleased to hear about the loss carryback provision that could benefit their tax situation.

投资者很高兴听到关于损失回溯条款的消息，这可能会对他们的税务状况产生好处。

4.The accountant explained how the loss carryback could be advantageous in times of economic downturn.

会计师解释了在经济低迷时期，如何利用损失回溯可能会带来好处。

5.By applying a loss carryback, the business was able to offset profits from the prior year.

通过申请损失回溯，企业能够抵消前一年的利润。

作文

Understanding tax concepts can be quite challenging, especially for those who are not well-versed in finance. One important concept that individuals and businesses should be aware of is the idea of a loss carryback. A loss carryback refers to the ability of a taxpayer to apply a net operating loss (NOL) from one tax year to previous tax years, thereby reducing taxable income in those earlier years. This can lead to a tax refund, which can be crucial for businesses struggling with cash flow. For example, let’s say a business incurs a significant loss in the year 2023. If the business had profits in 2021 and 2022, it can choose to apply that current year loss to those previous years' profits. By doing so, the business can amend its tax returns for those years and potentially receive a refund for the taxes paid on the profits. This is particularly beneficial for small businesses or startups that may face fluctuating income levels. The loss carryback provision is designed to provide relief to taxpayers who experience unexpected downturns in their business. It allows them to recover some of the taxes they have previously paid, thus providing a much-needed financial cushion. However, it is important to note that there are specific rules and time limits regarding how far back a taxpayer can carry back their losses. Generally, losses can be carried back up to two years, but this can vary based on the tax laws in effect during a particular period. Moreover, understanding the implications of a loss carryback is essential for effective tax planning. Taxpayers should keep detailed records of their income and expenses to accurately report their losses. Consulting with a tax professional can also help ensure that all opportunities for tax relief are maximized. In conclusion, the concept of a loss carryback is an important tool for taxpayers to manage their tax liabilities effectively. By allowing losses to offset previous gains, it provides a mechanism for financial recovery in challenging times. As businesses navigate the complexities of taxation, being informed about such provisions can make a significant difference in their overall financial health. Understanding and utilizing a loss carryback can be a strategic move that helps stabilize a business's finances during difficult periods, ultimately contributing to its long-term success.

理解税务概念可能相当具有挑战性，尤其是对于那些不熟悉财务的人来说。一个重要的概念是损失回溯。损失回溯是指纳税人将某一税年的净营业损失（NOL）应用于之前的税年，从而减少这些早期年份的应税收入。这可以导致税款退款，这对于现金流紧张的企业至关重要。例如，假设一家企业在2023年遭遇重大损失。如果该企业在2021年和2022年有盈利，它可以选择将当前年度的损失应用于前几年的利润。通过这样做，该企业可以修改这些年份的税务申报，并可能获得对已支付盈利税款的退款。这对于面临收入波动的小企业或初创公司尤其有利。损失回溯条款旨在为经历意外业务下滑的纳税人提供救济。它允许他们收回之前支付的一部分税款，从而提供急需的财务缓冲。然而，需要注意的是，关于纳税人可以回溯损失的时间限制和具体规则。通常，损失可以回溯到两年前，但这可能会根据特定时期的税法有所不同。此外，理解损失回溯的影响对于有效的税务规划至关重要。纳税人应保持详细的收入和支出记录，以准确报告其损失。咨询税务专业人士也有助于确保最大限度地利用所有税收减免机会。总之，损失回溯的概念是纳税人有效管理税务负担的重要工具。通过允许损失抵消之前的收益，它提供了一种在困难时期财务恢复的机制。当企业应对复杂的税务问题时，了解这些条款可以对其整体财务健康产生重大影响。理解和利用损失回溯可以成为帮助企业在困难时期稳定财务的战略举措，最终促进其长期成功。