问题已解决
1.境內(nèi)甲公司在A國有一分支機構(gòu),2019年甲公司境內(nèi)所得100萬元,A國分支機構(gòu)虧損160萬元。則分支機構(gòu)的虧損額中可以無限期向后結(jié)轉(zhuǎn)彌補的是(? )萬元。 A.0??????????????? B.60?????????????? C.100?????????????? D.160 境外機構(gòu)的虧損不得抵減境內(nèi)機構(gòu)的盈利,為什么境外虧損額可以后結(jié)轉(zhuǎn)彌補的不是160萬元?
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同學(xué)你好,境外的虧損不能抵減境內(nèi)的盈利,也就是說現(xiàn)在不能抵減,將來也不能抵減,那么就意味著不能向后結(jié)轉(zhuǎn)彌補
2020 09/09 06:10
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2020 09/09 07:37
我知道啊,您看一下那個選擇題,您看看選哪個?后面是我自己不懂的理由
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立紅老師 
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2020 09/09 07:50
同學(xué)你好,是選擇第一個選項,是0,不能向后結(jié)轉(zhuǎn)彌補,所以可以無限期向后結(jié)轉(zhuǎn)彌補的金是0
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2020 09/09 08:00
答案不對啊
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立紅老師 
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2020 09/09 08:41
同學(xué)你好,按規(guī)定這個虧損是不能在境內(nèi)所得中彌補的;所以實際也就是不能向后結(jié)轉(zhuǎn)彌補的呢
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2020 09/09 09:42
我是說你這道題做錯了
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立紅老師 
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2020 09/09 09:44
同學(xué)你好,您可以說下正確答案么;因為我的理解是這個不能結(jié)轉(zhuǎn)扣除,所以是選擇0
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立紅老師 
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2020 09/09 09:46
如果哪里有不對,給您帶來誤解,非常抱歉
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