经营亏损的转回与结转 为了减轻公司所得税负担,美国(?)行的联邦所得税法允许企业经营亏损转回前三年,之后还可以结转到后七年的计税所得。这个规定给经营亏损提供了退回已交税款和将来抵减税收的照顾。当经营亏损转回或结转之后,税前会计所得同计税所得(冲减经 Reversal and Carryback of Operating Losses In order to reduce the corporate income tax burden, the federal income tax law of the United States (?) Bank allows the business losses to be reversed for the first three years before being carried forward to the tax gains of the next seven years. This provision gives the operating loss a refund of tax paid and future tax relief. After the operating loss is reversed or carried forward, the income from taxation before taxation (tax deduction