unused excess-profits-tax credit

简明释义

未使用的超额利税贷款

英英释义

例句

1.Investors were pleased to learn about the unused excess-profits-tax credit that would benefit them in the next fiscal year.

投资者很高兴得知将使他们在下个财政年度受益的未使用的超额利润税抵免。

2.The accountant advised the business owner to track the unused excess-profits-tax credit for potential future savings.

会计建议企业主跟踪未使用的超额利润税抵免以获得潜在的未来节省。

3.The company was able to carry forward its unused excess-profits-tax credit to offset future tax liabilities.

公司能够将其未使用的超额利润税抵免结转，以抵消未来的税务负担。

4.The tax reform allowed for easier access to unused excess-profits-tax credit, making it more beneficial for small businesses.

税收改革使得更容易获得未使用的超额利润税抵免，这对小企业更为有利。

5.Due to a decrease in profits, the firm had an unused excess-profits-tax credit that it could not apply this year.

由于利润下降，该公司有一个未使用的超额利润税抵免，今年无法使用。

作文

In the realm of taxation, businesses often encounter various credits and deductions that can significantly impact their financial health. One such concept is the unused excess-profits-tax credit, which refers to a tax credit that a company has earned but has not utilized within a specific tax period. This situation can arise when a business's taxable income falls below the threshold necessary to apply the credit against its tax liability. Understanding the implications of an unused excess-profits-tax credit is crucial for companies aiming to optimize their tax strategies and improve cash flow.The unused excess-profits-tax credit is particularly relevant in periods of economic downturn or when a business experiences lower-than-expected profits. For instance, if a company has previously recorded high profits and accrued a substantial excess-profits-tax credit, but then faces a decline in revenue, it may find itself unable to utilize that credit fully. As a result, the credit remains 'unused' and can lead to missed opportunities for tax savings.From a financial planning perspective, it is essential for businesses to monitor their tax credits closely. An unused excess-profits-tax credit can be carried forward to future tax years in many jurisdictions, allowing companies to benefit from these credits when their financial situation improves. This carryforward mechanism ensures that businesses do not lose out on potential tax relief due to temporary fluctuations in profitability.Moreover, the strategic management of these credits can play a vital role in a company's long-term tax planning. By anticipating future profits and aligning them with available credits, businesses can effectively reduce their tax liabilities over time. This proactive approach not only aids in budgeting and forecasting but also enhances overall financial stability.It is also important to note that tax laws can vary significantly between countries and regions, affecting how unused excess-profits-tax credits are treated. Some jurisdictions may have specific rules regarding the duration for which these credits can be carried forward, as well as limitations on how much can be applied in any given year. Therefore, it is advisable for businesses to consult with tax professionals to navigate these complexities and ensure compliance while maximizing their benefits.In conclusion, the unused excess-profits-tax credit represents a valuable asset for companies, particularly during challenging financial periods. By understanding how to manage and utilize these credits effectively, businesses can enhance their tax efficiency and secure a more favorable financial position. This awareness not only helps in immediate tax savings but also contributes to a more sustainable business model in the long run. As companies continue to adapt to changing economic conditions, the strategic use of tax credits like the unused excess-profits-tax credit will remain a critical component of successful financial management.

在税收领域，企业常常会遇到各种税收抵免和扣除，这些都能显著影响它们的财务健康。其中一个概念是未使用的超额利润税抵免，它指的是公司已经获得但在特定税务期间未利用的税收抵免。这种情况可能发生在企业的应税收入低于适用该抵免以抵消税负的阈值时。理解未使用的超额利润税抵免的影响对于旨在优化税务策略和改善现金流的公司至关重要。未使用的超额利润税抵免在经济衰退时期或企业遭遇低于预期利润时尤为相关。例如，如果一家公司之前记录了高利润并累积了大量的超额利润税抵免，但随后面临收入下降，它可能会发现自己无法充分利用该抵免。因此，该抵免保持“未使用”状态，可能导致错失节税机会。从财务规划的角度来看，企业必须密切监控其税收抵免。许多司法管辖区允许将未使用的超额利润税抵免向未来的税务年度结转，使公司在其财务状况改善时能够受益于这些抵免。这种结转机制确保企业不会因暂时的盈利波动而失去潜在的税收减免。此外，这些抵免的战略管理在公司的长期税务规划中也起着至关重要的作用。通过预测未来的利润并将其与可用的抵免相匹配，企业可以有效地减少其长期的税务负担。这种主动的方法不仅有助于预算和预测，还增强了整体财务稳定性。同样需要注意的是，税法在不同国家和地区之间可能差异显著，影响未使用的超额利润税抵免的处理方式。一些司法管辖区可能对这些抵免的结转期限以及每年可以应用的金额有具体的规定。因此，建议企业咨询税务专业人士，以便驾驭这些复杂性，确保合规，同时最大化其利益。总之，未使用的超额利润税抵免代表了企业在困难财务时期的一项宝贵资产。通过理解如何有效管理和利用这些抵免，企业可以提高其税务效率，确保更有利的财务状况。这种意识不仅有助于立即的税收节省，还有助于长期可持续的商业模式。随着企业继续适应变化的经济条件，像未使用的超额利润税抵免这样的税收抵免的战略使用将始终是成功财务管理的重要组成部分。