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Q钟税官:2014年度我公司境外经营确认亏损280万元,由于境外营业机构的亏损不得抵减境内营业机构的盈利,只能用以后年度该地区境外所得弥补,请问往后弥补的具体期限是多少?某财务人员A某财务人员:《财政部国家税务总局关于企业境外所得税收抵免有关问题的通知》(财税[2009]125号)第三条第
Q Zhongzheng Guan: In 2014, the Company recognized a loss of RMB 2.8 million in overseas operations of the Company. Since the losses of overseas branches can not offset the profits of domestic branches, it can only be used to make up for the extra-territorial income in the following year. What is a? A financial officer A financial staff: “Ministry of Finance State Administration of Taxation on corporate income tax credit issues related to notice” (Caishui [2009] No. 125) Article III