川普名下的企业也是直通实体，这已让他通过结转亏损的方法从减税政策中受益良多。
Trump's personal businesses are organized as pass-through entities, which allowed him to benefit from tax mitigation, much of which was through loss carry-forward.
第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
Article 18 the losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
我们公司依然在度难关，不得不把去年的亏损结转下年。（放到今年来平）
Our company is still facing difficulties, we will have to carry over last year's losses to this year.
应用推荐