稅款虧損結轉 的英文怎麼說

中文拼音 [shuìkuǎnkuīsǔnjiēzhuǎn]
稅款虧損結轉 英文
tax loss carry
  • 稅 : 名詞1. （徵收的貨幣或實物） tax; duty; tallage; due 2. （姓氏） a surname
  • 款 : Ⅰ形容詞1 （誠懇） sincere 2 [書面語] （緩; 慢） leisurely; slow Ⅱ動詞1 （招待; 款待） receive wit...
  • 虧 : Ⅰ動詞1 （受損失; 虧折） lose （money etc ）; have a deficit 2 （欠缺; 短少） be short of; be defi...
  • 損 : Ⅰ動詞1 （減少） decrease; lose 2 （損害） harm; damage 3 [方言] （用尖刻的話挖苦人） speak sarcas...
  • 結 : 結動詞（長出果實或種子） bear （fruit）; form （seed）
  • 轉 : 轉構詞成分。
  • 稅款 : tax payment; tax dues; tax money; taxation稅款包收人 tax farmer; 稅款專用 earmarking of taxes
  1. If the aggregate amount of an individual taxpayer s losses and deductions exceeds the total income of the individual taxpayer, such excess must first be set off against the total income of his her spouse before carried forward. the maximum amount that can be carried forward to be set off against the total income of the individual taxpayer for future years of assessment is the unabsorbed losses

    如該個別人士的扣除款額與虧損款額的總和超出其入息總額，該超出的款額應在抵銷其配偶入息總額後方可結轉，以抵銷未來各課稅年度該個別人士的入息總額，而該結轉餘款不應超逾該個別人士未能抵銷的虧損款額。
  2. From previous years. hence, if you had elected for personal assessment for 2004 05 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of 210, 000 to be carried forward to 2005 06, under personal assessment

    因此，假如你選擇以個人入息課稅方法計算你2004 05年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損210 ， 000便可以結轉至2005 06年度的
  3. From previous years. hence, if you had elected for personal assessment for 200102 and neither you nor your wife had other sources of income, there would be unutilized loss in the amount of $ 210, 000 to be carried forward to 200203, under personal assessment

    因此，假如你選擇以個人入息課稅方法計算你200102年度的稅款，而你或配偶並沒有其他收入，你獨資業務在該年度所產生的虧損$ 210 ， 000便可以結轉至200203年度的
  4. Article 15 as for any deductible loss or tax deduction that can be carried forward to the next year, the corresponding deferred income tax assets shall be determined to the extent that the amount of future taxable income to be offset by the deductible loss or tax deduction to be likely obtained

    第十五條企業對于能夠結轉以後年度的可抵扣虧損和稅款抵減，應當以很可能獲得用來抵扣可抵扣虧損和稅款抵減的未來應納稅所得額為限，確認相應的遞延所得稅資產。
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