carry-over of losses

简明释义

亏损结转

英英释义

例句

1.The carry-over of losses can significantly reduce taxable income for the next few years.

这亏损结转可以显著减少未来几年的应税收入。

2.Our financial strategy includes planning for the carry-over of losses from previous years.

我们的财务策略包括规划来自前几年的亏损结转。

3.Investors should be aware of the carry-over of losses when evaluating the company's financial health.

投资者在评估公司财务健康状况时应注意亏损结转。

4.Due to last year's poor performance, we will utilize the carry-over of losses to offset our profits this year.

由于去年的业绩不佳，我们将利用亏损结转来抵消今年的利润。

5.The accountant explained the implications of the carry-over of losses on our tax return.

会计解释了亏损结转对我们报税的影响。

作文

In the world of finance and taxation, understanding the concept of carry-over of losses is crucial for both individual taxpayers and businesses. The carry-over of losses refers to a tax provision that allows individuals or corporations to apply their current year’s losses to offset future taxable income. This mechanism is particularly beneficial in situations where a business may experience fluctuations in profitability or when an individual incurs significant losses in a given year. By utilizing the carry-over of losses, taxpayers can effectively reduce their tax liability in profitable years, thereby enhancing their cash flow and financial stability.For instance, consider a small business that experiences a net loss of $50,000 in its first year of operation due to high startup costs and low sales. If this business is allowed to use the carry-over of losses, it can apply this loss against its profits in the following years. Suppose in the second year, the business generates a profit of $70,000; it can then deduct the $50,000 loss from its taxable income, reducing its taxable profit to $20,000. This reduction in taxable income can lead to significant tax savings, allowing the business to reinvest more into its operations.The carry-over of losses is not only limited to businesses; individual taxpayers can also benefit from it. For example, if an investor sells stocks at a loss, they can use that loss to offset capital gains from other investments. If the losses exceed the gains, the investor can carry over the remaining loss to future tax years. This strategy can be especially useful during volatile market conditions when losses are more likely to occur.However, there are rules and limitations regarding the carry-over of losses. Taxpayers must adhere to specific regulations set forth by the Internal Revenue Service (IRS) or their respective tax authorities. For example, in the United States, the IRS allows taxpayers to carry forward capital losses indefinitely until they are fully utilized. Nevertheless, it is essential to keep accurate records and understand the timelines involved to maximize the benefits of the carry-over of losses.Moreover, the carry-over of losses plays a vital role in encouraging entrepreneurship and investment. By allowing businesses and investors to offset future gains with past losses, it mitigates the risks associated with starting new ventures or investing in uncertain markets. This safety net can foster innovation and economic growth, as it provides a buffer against the inherent risks of business operations and investments.In conclusion, the carry-over of losses is an essential tool in the realm of taxation that offers significant advantages to both businesses and individual taxpayers. By understanding and leveraging this provision, taxpayers can manage their financial resources more effectively, reduce tax liabilities, and promote economic resilience. As we navigate through the complexities of the financial landscape, the carry-over of losses serves as a reminder of the importance of strategic financial planning and the opportunities available within the tax system to support growth and recovery.

在金融和税务领域，理解“亏损结转”的概念对个人纳税人和企业来说至关重要。“亏损结转”是指一种税收规定，允许个人或公司将当年产生的亏损用于抵消未来的应纳税收入。这一机制在企业盈利波动或个人在某一年遭受重大损失的情况下尤其有益。通过利用“亏损结转”，纳税人可以有效减少盈利年份的税负，从而增强现金流和财务稳定性。例如，考虑一家小企业在运营的第一年因高昂的启动成本和低销售额而遭遇了$50,000的净亏损。如果该企业被允许使用“亏损结转”，它可以将这笔亏损应用于未来几年的利润中。假设在第二年，该企业产生了$70,000的利润；那么它可以从应纳税收入中扣除$50,000的亏损，将其应纳税利润降低至$20,000。这一应纳税收入的减少可以带来显著的税收节省，使企业能够投入更多资金进行再投资。“亏损结转”不仅限于企业；个人纳税人也可以从中受益。例如，如果投资者以亏损出售股票，他们可以利用这些亏损来抵消其他投资的资本收益。如果亏损超过收益，投资者可以将剩余的亏损结转到未来的税年。这一策略在市场波动剧烈时尤为有用，因为此时亏损发生的可能性更大。然而，关于“亏损结转”存在一些规则和限制。纳税人必须遵守由国税局（IRS）或各自税务机关制定的具体规定。例如，在美国，国税局允许纳税人无限期地结转资本损失，直到这些损失被完全利用。然而，为了最大化“亏损结转”的利益，保持准确的记录和理解相关时间限制至关重要。此外，“亏损结转”在鼓励创业和投资方面发挥着重要作用。通过允许企业和投资者用过去的亏损抵消未来的收益，这减轻了创办新企业或在不确定市场中投资所面临的风险。这一安全网可以促进创新和经济增长，因为它为企业运营和投资固有风险提供了缓冲。总之，“亏损结转”是税务领域中的一项重要工具，为企业和个人纳税人提供了显著的优势。通过理解和利用这一规定，纳税人可以更有效地管理财务资源，减少税负，并促进经济复苏。在我们应对复杂的金融环境时，“亏损结转”提醒我们战略财务规划的重要性，以及税制中可用的支持增长和复苏的机会。