net operating loss deduction

简明释义

营业净损失免税扣减

英英释义

例句

1.Investors were pleased to hear that the firm could apply a net operating loss deduction 净营业亏损扣除 to reduce their tax burden.

投资者高兴地得知，该公司可以申请净营业亏损扣除 net operating loss deduction 来减轻他们的税负。

2.After reviewing the financial statements, the accountant suggested utilizing the net operating loss deduction 净营业亏损扣除 for tax purposes.

在审查财务报表后，会计建议为了税务目的利用净营业亏损扣除 net operating loss deduction。

3.Our tax advisor recommended that we file for a net operating loss deduction 净营业亏损扣除 to maximize our tax refund this year.

我们的税务顾问建议我们申请净营业亏损扣除 net operating loss deduction，以最大化今年的退税。

4.The new tax laws have made it easier for businesses to claim a net operating loss deduction 净营业亏损扣除 in the event of losses.

新的税法使企业在发生亏损时更容易申请净营业亏损扣除 net operating loss deduction。

5.The company was able to carry forward its net operating loss deduction 净营业亏损扣除 to offset future taxable income.

公司能够将其净营业亏损扣除 net operating loss deduction 向前转移，以抵消未来的应税收入。

作文

Understanding the concept of net operating loss deduction is crucial for businesses, especially during challenging financial periods. A net operating loss deduction allows a company to offset its taxable income in profitable years with losses incurred in previous years. This tax provision can be a lifeline for struggling businesses, providing them with much-needed relief and encouraging them to continue operations rather than shutting down due to temporary setbacks.When a business experiences a net operating loss, it means that its allowable tax deductions exceed its taxable revenue, resulting in a negative income figure. This situation often arises from various factors such as economic downturns, increased competition, or unexpected expenses. By utilizing the net operating loss deduction, companies can carry these losses forward to future tax years or even back to previous years, depending on current tax laws.The ability to carry losses forward or backward is particularly beneficial because it helps smooth out the tax burden over time. For instance, if a company reports a significant profit in one year after suffering losses in the prior years, it can apply the net operating loss deduction to reduce its taxable income, thus lowering its tax liability. This can free up cash flow, allowing the business to reinvest in operations, pay down debt, or save for future uncertainties.Moreover, the net operating loss deduction plays a critical role in promoting entrepreneurship and innovation. Startups and small businesses often face initial losses as they invest heavily in growth strategies. The tax relief provided by this deduction can encourage entrepreneurs to take risks and pursue their business ideas without the fear of immediate financial repercussions. It fosters an environment where businesses can experiment, innovate, and evolve without the constant pressure of profitability in the early stages.However, it is essential for businesses to understand the specific regulations and limitations surrounding the net operating loss deduction. Tax laws can vary significantly based on jurisdiction and can change over time. For example, recent reforms have altered how losses can be utilized, including limits on the amount that can be deducted in a given year. Therefore, consulting with a tax professional is advisable to navigate these complexities effectively.In conclusion, the net operating loss deduction is an invaluable tool for businesses facing financial difficulties. It not only provides immediate tax relief but also encourages long-term sustainability and growth. Understanding how to leverage this deduction can make a significant difference in a company's financial health and operational longevity. Businesses should remain informed about their eligibility and the rules governing the net operating loss deduction to maximize its benefits and ensure compliance with tax regulations.

理解净经营亏损扣除的概念对于企业来说至关重要，尤其是在财务困难时期。净经营亏损扣除允许公司在盈利年份用之前年度产生的亏损抵消应税收入。这项税收规定可以为陷入困境的企业提供急需的救助，鼓励它们继续运营，而不是因暂时的挫折而关闭。当一家公司经历净经营亏损时，这意味着其可抵扣税款超过了应税收入，导致收入数字为负。这种情况通常是由于各种因素造成的，例如经济下滑、竞争加剧或意外支出。通过利用净经营亏损扣除，公司可以将这些亏损向前或向后转移到未来的税年，甚至是根据当前的税法转移到之前的年份。将亏损向前或向后转移的能力特别有利，因为它有助于平滑时间上的税负。例如，如果一家公司在经历了前几年的亏损后，在某一年报告了显著的利润，它可以应用净经营亏损扣除来减少其应税收入，从而降低其税负。这可以释放现金流，使企业能够再投资于运营、偿还债务或为未来的不确定性储蓄。此外，净经营亏损扣除在促进创业和创新方面发挥着关键作用。初创企业和小企业在实施增长策略时往往会面临初期亏损。这项税收减免可以鼓励企业家冒险追求他们的商业想法，而不必担心早期阶段的财务后果。它营造了一个企业可以进行实验、创新和发展的环境，而不必承受早期盈利的持续压力。然而，企业了解围绕净经营亏损扣除的具体法规和限制是至关重要的。税法在不同的管辖区之间可能会有显著差异，并且可能会随着时间的推移而变化。例如，最近的改革改变了亏损的利用方式，包括对每年可以扣除的金额的限制。因此，建议咨询税务专业人士，以有效应对这些复杂性。总之，净经营亏损扣除是陷入财务困境的企业的一项无价工具。它不仅提供了立即的税收减免，还鼓励长期的可持续性和增长。了解如何利用这一扣除额可以对公司的财务健康和运营持久性产生重大影响。企业应保持对其资格及有关净经营亏损扣除的规则的了解，以最大化其利益并确保遵守税收法规。