亏损结转

然而，与公司合并相伴而生的、一个不容忽视的环节就是公司合并中的亏损结转问题。

However , attendant with the corporate merger , a link can not be ignored is the issue of the carry-over of losses in the corporate merger .

为了促进公司合并市场的健康发展，有必要对亏损结转的性质做出正确的认识，并完善我国现行公司合并中亏损结转的法律制度。

In order to promote the healthy development of the merger market , it is necessary to form a correct understanding of the nature of carry-over of losses , and improve our existing legal system of carry-over of losses in corporate merger .

企业亏损结转税收法规的国际比较分析

An International Comparative Analysis on the Tax Rules of Enterprise Loss-Carryover

我们公司依然在度难关，不得不把去年的亏损结转下年。（放到今年来平）

Our company is still facing difficulties , we will have to carry over last year 's losses to this year .

从政策手段上，可实行减免税、低税率、税额扣除，也可以实行加速折旧、投资抵扣、亏损结转、费用扣除等，把各种税收优惠手段配合使用，达到最优效果。

About the policy methods , we can practice tax relief , low tax rate , tax deduction , accelerative depreciation , investment deduction , losses balance , and expense deduction and so on separately or jointly for the most favorable results .

第三章，从我国公司合并中亏损结转的现状进行分析，指出其中存在的弊端和不足，并对如何完善我国公司合并中亏损结转的法律规定提出具体建议。

Chapter three , analysis the current situation of carry-over of losses in the corporate merger , and points out the drawbacks and deficiencies , and puts forward specific recommendations about how to improve the laws and regulations of carry-over of losses in the corporate merger .

另外，我国关于亏损结转的现行法律规定还相当的不完善，使得公司合并中关于亏损结转的一些问题无章可循，也不能很好地引导和制约公司合并。

In addition , the existing laws and regulations of the carry-over of losses on corporate merger are still quite inadequate , the vacuum of laws makes some problems of carry-over of losses unsettled , nor be a good guide and constraints to the corporate merger .

制订方案时要重点关注需缴纳税费、亏损承继结转、支付方式、合并费用扣除等方面。

When working out a scheme pays close attention to necessaries paying the tax fee , deficit descent and carried forward , method of payment , merger cost deduction and so on .