| 1. | A technique for applying a loss or credit from the current year to a future year . also called tax loss carryforward
将本年税赋扣减或贷方税额移至后一年以得到退款的技术。 |
| 2. | This ruling is based on the assumption that the tax loss incurred in the year of assessment 199798 is ascertained and available for carry forward
本裁定所依据的假设是， 199798课税年度的税项亏损可以确定，并可供结转。 |
| 3. | This ruling is based on the assumption that the tax loss incurred in the year of assessment 1997 98 is ascertained and available for carry forward
本裁定所依据的假设是， 1997 98课税年度的税项亏损可以确定，并可供结转。 |
| 4. | The tax loss is and continues to be available to set off against future profits , if any , of x ltd . under section 19c of the iro
根据税务条例第19c条， x有限公司的税项亏损可用作抵销该公司在其后课税年度所得的应评税利润如有的话。 |
| 5. | The tax loss is and continues to be available to set off against future profits , if any , of x ltd . under section 19c of the iro
根据《税务条例》第19c条， x有限公司的税项亏损可用作抵销该公司在其后课税年度所得的应评税利润(如有的话) 。 |
| 6. | The tax loss of x ltd . is and continues to be available for setoff against future profits of the company , if any , under section 19c of the iro
根据税务条例第19c 4条， x有限公司的税项亏损，可用作抵销该公司日后的应评税利润如有的话。 |
| 7. | The section is aimed at the situation where companies with accumulated tax losses are sold for their losses to the proprietors of businesses which are trading profitably
此条款是针对将有累积亏损的法团售予在业务上获得利润的法团的情况。 |
| 8. | The section is aimed at the situation where companies with accumulated tax losses are sold for their losses to the proprietors of businesses which are trading profitably
此条款是针对将有累积亏损的法团售予在业务上获得利润的法团的情况。 |
