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由于计入长期合同的收入金额是按估计成本计算，因此在第一年显示应纳税所得额后，次年有亏损的可能。在这种情况下，通过满足某些条件，可以将有关损失在上一个或多个收入年度向后结转。
阅读全文，请参考英文版 Reanda International News | Nepel: Long Term Contract: A Nepalese Tax Perspective (reanda-international.com)
由于计入长期合同的收入金额是按估计成本计算，因此在第一年显示应纳税所得额后，次年有亏损的可能。在这种情况下，通过满足某些条件，可以将有关损失在上一个或多个收入年度向后结转。
阅读全文，请参考英文版 Reanda International News | Nepel: Long Term Contract: A Nepalese Tax Perspective (reanda-international.com)
Reanda International Network Limited, a Hong Kong limited company wholly owned by Reanda International Investment (Beijing) Company Limited, a PRC limited company, collectively known as Reanda International. Network firms of the Reanda International Network, including both member firms and correspondent firms, are affiliated with Reanda International, each of which is a separate legal entity and does not act as agent of Reanda International or any other member firm. Reanda International and each member firm are liable only for their own acts or omissions and are not responsible for the activities or services of any other. Reanda International provides no client services. All rights reserved.
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