盈亏互抵
- 网络loss carry-forward and carry-back
盈亏互抵-
税收优惠的方式很多，对民营科技企业应选择加速折旧、盈亏互抵、投资抵免、税收递延等。
Of the many tax incentive methods , the results show , the accelerative depreciation , profit and loss offset , investment deduct , and tax delay should be selected .
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对境外盈亏应不允许互抵，实行分国不分项弥补是较可取的选择。
Profits and losses occurred overseas should not be allowed to offset and an advisable approach is to practice country specific in stead of item specific administration .