法律英语词汇“Tax loss”的翻译、意思、用法、释义-法律词典

单词	Tax loss
释义	稅項虧損 The excess of allowable deductions over the sum of assessable income for a taxpayer for a year of assessment, which can generally be carried forward and set off against the taxpayer’s assessable income in subsequent years of assessment: Inland Revenue Ordinance (Cap 112) s 12A. See also Allowable deduction, Assessable income; Loss. 指在任何課稅年度內，可從某納稅人的應評稅入息中扣除的支出、開支及免稅額的總和，而該總和超出該人的應評稅入息額；則該超出款額一般可結轉入以後的各課稅年度，並用以抵銷該人在該等年度的應評稅入息：《稅務條例》(第112章)第12A條。另見 Allowable deduction, Assessable income; Loss。
随便看	Contango Contemnor Contempt Contempt by publication Contempt in the face of the court Contempt of court Contempt of parliament Contempt proceedings Contemptuous damages Contentious business Contentious proceedings Conterminous Context Contextual truth Contiguous Contiguous zone Continental shelf Contingency Contingency fee Contingent condition Contingent creditor Contingent debt Contingent gift Contingent interest Contingent remainder

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