第十七条企业在汇总计算缴纳企业所得税时，其境外营业机构的亏损不得抵减境内营业机构的盈利。

Article 17 an enterprise may not offset the losses of its overseas business organs against the profits of its domestic business organs in the consolidated calculation of its enterprise income taxes.

youdao

对于按照税法规定能够于以后年度抵减应纳税所得额的可抵扣亏损，视同暂时性差异确认相应的递延所得税资产。

The deductible losses, which can be utilised against the future taxable profit in accordance with tax law, are regarded as temporary differences and a deferred tax asset is recognised accordingly.

youdao

受影响的企业应该审阅自己的合同，评估是否可以通过双方协商以确保相关增值税可以抵减。

This highlights the need for affected businesses to undertake reviews of their contracts, and where applicable, engage in negotiations to ensure VAT can be recovered.

youdao