net operating loss carryovers

简明释义

营业净损失移后

英英释义

例句

1.The IRS allows corporations to carry forward net operating loss carryovers for up to 20 years.

美国国税局允许公司将净经营损失结转向前结转最多20年。

2.A company can utilize its net operating loss carryovers to offset taxable income in future years.

一家公司可以利用其净经营损失结转来抵消未来年度的应税收入。

3.During tax season, accountants often advise clients on how to maximize their net operating loss carryovers.

在报税季节，会计师通常会建议客户如何最大化他们的净经营损失结转。

4.If a business has significant net operating loss carryovers, it may not need to pay taxes for several years.

如果一家企业有大量的净经营损失结转，它可能在几年内不需要缴纳税款。

5.Startups frequently rely on net operating loss carryovers to improve cash flow during their early years.

初创公司经常依赖于净经营损失结转来改善早期的现金流。

作文

In the world of business and finance, understanding various financial concepts is crucial for making informed decisions. One such concept that often comes into play is net operating loss carryovers. This term refers to a tax provision that allows businesses to apply their current year's net operating losses to future taxable income, thereby reducing their tax liability in profitable years. To grasp the significance of net operating loss carryovers, it is essential to delve into how they function and why they are beneficial for companies, especially during challenging economic times.When a business incurs a net operating loss (NOL), it means that its allowable tax deductions exceed its taxable income within a specific tax period. These losses can arise from various factors, including lower sales, increased expenses, or unexpected events such as economic downturns. The ability to carry these losses forward to offset future profits is where net operating loss carryovers come into play.For instance, imagine a startup that invests heavily in research and development during its initial years. Despite the significant investments, the company may not generate enough revenue to cover its costs, resulting in a net operating loss. However, if this startup eventually becomes profitable, it can utilize its previous losses as net operating loss carryovers to reduce its taxable income in those profitable years. This mechanism provides a financial cushion and encourages businesses to take risks and invest in growth without the immediate burden of taxation.Moreover, the rules governing net operating loss carryovers can vary depending on the jurisdiction and specific tax regulations. In the United States, for example, the Tax Cuts and Jobs Act of 2017 made significant changes to how NOLs can be utilized. Under the new law, businesses can carry forward their NOLs indefinitely, but the amount that can offset taxable income in any given year is limited to 80% of the taxable income. This change has implications for long-term financial planning and tax strategies, making it imperative for businesses to stay informed about the latest regulations concerning net operating loss carryovers.Additionally, net operating loss carryovers can play a vital role in mergers and acquisitions. When two companies merge, the acquiring company may inherit the target company's NOLs, which can be valuable in reducing future tax liabilities. However, there are strict rules regarding the use of these carryovers after an acquisition, and companies must navigate these regulations carefully to maximize their benefits.In conclusion, understanding net operating loss carryovers is essential for businesses aiming to optimize their tax strategies and financial performance. By allowing companies to leverage past losses against future income, this provision not only aids in financial recovery during tough times but also fosters an environment conducive to innovation and growth. As such, businesses should actively monitor their NOLs and consider their potential impact on future profitability. In an ever-changing economic landscape, being well-versed in concepts like net operating loss carryovers can provide a significant advantage in achieving long-term success and sustainability.

在商业和金融的世界中，理解各种财务概念对于做出明智的决策至关重要。其中一个经常出现的概念是净经营亏损结转。这个术语指的是一种税收规定，允许企业将当前年度的净经营亏损应用于未来的应税收入，从而减少盈利年份的税负。要理解净经营亏损结转的重要性，有必要深入探讨它们如何运作以及为什么它们对公司尤其是在经济困难时期是有益的。当一家企业发生净经营亏损（NOL）时，这意味着其允许的税收扣除超过了特定税期内的应税收入。这些亏损可能由于多种因素引起，包括销售下降、费用增加或意外事件，例如经济衰退。将这些亏损结转到未来以抵消未来利润的能力就是净经营亏损结转的作用所在。例如，想象一家初创公司在初始几年大量投资于研发。尽管进行了重大投资，但该公司可能无法产生足够的收入来覆盖成本，导致净经营亏损。然而，如果这家初创公司最终变得盈利，它可以利用之前的亏损作为净经营亏损结转，以减少那些盈利年份的应税收入。这一机制提供了财务缓冲，并鼓励企业承担风险并进行增长投资，而无需立即承担税收负担。此外，关于净经营亏损结转的规则可能因司法管辖区和具体税收法规而异。例如，在美国，2017年的《减税与就业法》对NOL的使用方式进行了重大更改。根据新法律，企业可以无限期结转其NOL，但在任何给定年份可抵消的应税收入金额限制为应税收入的80%。这一变化对长期财务规划和税收策略具有影响，因此企业必须及时了解有关净经营亏损结转的最新法规。此外，净经营亏损结转在并购中也可以发挥重要作用。当两家公司合并时，收购公司可能会继承目标公司的NOL，这在减少未来税负方面可能非常有价值。然而，在收购后使用这些结转的规则非常严格，企业必须谨慎地导航这些法规，以最大化其利益。总之，理解净经营亏损结转对希望优化其税收策略和财务表现的企业至关重要。通过允许公司利用过去的亏损抵消未来的收入，这一规定不仅有助于在困难时期实现财务复苏，还促进了创新和增长的环境。因此，企业应积极监控其NOL，并考虑其对未来盈利能力的潜在影响。在不断变化的经济环境中，熟悉像净经营亏损结转这样的概念可以为实现长期成功和可持续性提供显著优势。