作业帮怎么理解tax loss carryforward
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怎么理解tax loss carryforward
怎么理解tax loss carryforward
怎么理解tax loss carryforward
ax loss carryforward(税损移后扣减或税损结转)：企业本年度的亏损可以由以后几年的收益抵消,从而减少以后几年的应纳税额.
与之相对照的是tax loss carryback税损移前扣减,税损退算.指企业本年度的亏损可以由前几年的收益抵消.因而在前几年已纳税的企业发生亏损时,可以得到退税.
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