盈亏互抵 meaning in Chinese

tax loss carry-forward

On the base of the theory of tax and investment , combining with the characteristics of high - tech industry investment , this thesis further the theoretical discussion on the impact of such policies as tax - free period , preferential tax - rate , full loss offset , investment credit and accelerated depreciation on the high - tech industry investment , and analyses the causes of the weak effect of these polices . accordingly , the thesis proposes correlative advices on how to better these policies
本文从税收与投资基础理论出发，结合高新技术产业投资的特点，从理论上进一步探讨了免税期、优惠税率、盈亏互抵、投资抵免、加速折旧等税收政策对高新技术产业投资的影响机理，初步解释了这些政策事实效果不理想的原因，并在此基础上提出了相应的政策上的建议。