tax-loss carryforward

简明释义

纳税时亏损结转

英英释义

例句

1.A tax-loss carryforward 税务亏损结转 allows businesses to offset profits from previous years against current losses.

一个税务亏损结转允许企业将前几年的利润抵消当前的损失。

2.After reporting a significant loss this year, the company plans to utilize its tax-loss carryforward 税务亏损结转 to reduce taxable income in future years.

在今年报告了重大损失后，公司计划利用其税务亏损结转来减少未来几年的应税收入。

3.Using tax-loss carryforward 税务亏损结转 effectively can lead to significant tax savings over time.

有效使用税务亏损结转可以随着时间的推移带来显著的税收节省。

4.Investors should be aware of how tax-loss carryforward 税务亏损结转 can impact their overall tax strategy.

投资者应该意识到税务亏损结转如何影响他们的整体税收策略。

5.The accountant explained that the tax-loss carryforward 税务亏损结转 could be applied to the next three years of profits.

会计师解释说，税务亏损结转可以应用于接下来的三年利润。

作文

In the world of finance and taxation, understanding various terms and strategies can significantly impact an individual's or a business's financial health. One such term is tax-loss carryforward, which plays a crucial role in tax planning for both individuals and corporations. This concept allows taxpayers to use their current year’s losses to offset future taxable income, ultimately reducing their tax liability in subsequent years.To elaborate, when a business incurs a loss in a given tax year, it can carry that loss forward to future years. This means that if the business had a net operating loss (NOL) of $50,000 in one year, it could apply this loss against its taxable income in the following years. For instance, if in the next year the business earns a profit of $100,000, it can subtract the $50,000 loss from its taxable income, resulting in a taxable income of only $50,000 for that year. This strategy not only helps in managing cash flow but also provides a cushion during lean years.The tax-loss carryforward provision is particularly beneficial for startups and businesses in volatile industries where income can fluctuate significantly from year to year. These businesses may experience periods of high expenses and low revenues, leading to losses that can be carried forward to offset future profits. By doing so, they can stabilize their tax obligations and improve their long-term financial planning.Moreover, individuals can also benefit from tax-loss carryforward rules, particularly investors who may have incurred capital losses on their investments. If an individual sells an asset at a loss, they can use that loss to offset capital gains in future years. For example, if an investor realizes a loss of $10,000 on a stock sale, they can carry that loss forward to reduce any capital gains they may earn in the following years. This strategic approach to managing investment losses can result in significant tax savings over time.It is important to note that there are specific rules and limitations surrounding the tax-loss carryforward. Taxpayers must adhere to the regulations set forth by the Internal Revenue Service (IRS) or their respective tax authorities. Generally, losses can be carried forward for a certain number of years, and the amount that can be used in any given year may be limited. Therefore, it is essential for taxpayers to maintain accurate records and consult with tax professionals to ensure compliance and maximize the benefits of this provision.In conclusion, the concept of tax-loss carryforward serves as a valuable tool for both businesses and individual taxpayers looking to manage their tax liabilities effectively. By understanding how to utilize this provision, taxpayers can navigate their financial landscapes more strategically, ensuring that they are not unduly penalized for experiencing losses in one year. As financial environments continue to evolve, staying informed about such tax strategies will empower taxpayers to make sound decisions that contribute to their overall financial success.

在金融和税务的世界中，理解各种术语和策略对个人或企业的财务健康有着重要影响。其中一个术语是税收亏损结转，它在个人和企业的税务规划中扮演着关键角色。这个概念允许纳税人利用他们当年的损失来抵消未来的应税收入，从而最终减少他们在后续年份的税务负担。具体来说，当一个企业在某个税年出现损失时，它可以将该损失结转到未来的年份。这意味着，如果企业在某一年有50,000美元的净经营损失（NOL），它可以将这笔损失应用于未来几年的应税收入。例如，如果在下一年企业赚取了100,000美元的利润，它可以从其应税收入中减去50,000美元的损失，从而使该年的应税收入仅为50,000美元。这一策略不仅有助于管理现金流，还为艰难时期提供了缓冲。税收亏损结转条款对于初创企业和处于波动行业的企业尤其有利，因为这些企业的收入可能会在每年之间显著波动。这些企业可能会经历高支出和低收入的时期，导致损失可以结转以抵消未来的利润。通过这样做，他们可以稳定自己的税务义务，并改善长期的财务规划。此外，个人也可以从税收亏损结转规则中受益，特别是那些在投资中可能遭受资本损失的投资者。如果个人以亏损的价格出售资产，他们可以利用该损失来抵消未来几年的资本收益。例如，如果投资者在股票出售中实现了10,000美元的损失，他们可以将该损失结转以减少未来几年可能获得的任何资本收益。这种管理投资损失的战略方法可以随着时间的推移带来显著的税收节省。需要注意的是，关于税收亏损结转的具体规则和限制。纳税人必须遵守美国国税局（IRS）或各自税务机关规定的法规。通常，损失可以结转若干年，并且在任何给定年份可以使用的金额可能有限。因此，纳税人保持准确记录并咨询税务专业人士以确保合规并最大化这一条款的好处至关重要。总之，税收亏损结转的概念为希望有效管理税务负担的企业和个人纳税人提供了一种宝贵的工具。通过理解如何利用这一条款，纳税人可以更具战略性地驾驭他们的财务环境，确保在某一年经历损失时不会受到不当惩罚。随着金融环境的不断发展，了解此类税务策略将使纳税人能够做出明智的决策，从而促进他们整体财务成功。