group relief

简明释义

团体弥补免税法

英英释义

例句

1.Without group relief, the losses of one company would have significantly impacted the group's overall performance.

如果没有集团减免，一家公司的损失将严重影响整个集团的表现。

2.To take advantage of group relief, the parent company must own at least 75% of the subsidiary's shares.

为了利用集团减免，母公司必须至少拥有子公司75%的股份。

3.During the financial year, we utilized group relief to improve our tax efficiency.

在财务年度内，我们利用集团减免来提高我们的税务效率。

4.The tax advisor recommended applying for group relief to minimize the overall tax liability.

税务顾问建议申请集团减免以最小化整体税务责任。

5.The company was able to offset its losses against the profits of its subsidiaries through group relief.

该公司能够通过集团减免将其损失抵消子公司的利润。

作文

In the world of corporate finance and taxation, the term group relief holds significant importance. It refers to a tax relief mechanism that allows companies within the same group to transfer their tax losses to one another. This means that if one company is making a profit while another within the same group is incurring losses, the profitable company can use the losses of the other company to reduce its taxable income. This arrangement not only helps in optimizing the tax liabilities for the group as a whole but also promotes financial stability among the member companies. Understanding group relief is crucial for businesses that operate as part of a larger corporate group. For instance, consider a scenario where Company A, which is part of a corporate group, has generated substantial profits over the year. Meanwhile, Company B, another member of the same group, has faced significant operational challenges leading to financial losses. By utilizing group relief, Company A can offset its taxable income with the losses incurred by Company B. This effectively reduces the overall tax burden on the group and allows for better financial management. The process of applying for group relief typically involves certain conditions that must be met. Companies must demonstrate that they are part of the same group, which usually means they share a common parent company or have a significant ownership stake in each other. Additionally, there are specific regulations and guidelines set forth by tax authorities that govern how group relief can be claimed. Companies need to maintain proper documentation and adhere to the stipulated timelines to ensure compliance. One of the key benefits of group relief is that it encourages companies to collaborate and support each other financially. In times of economic uncertainty, having the ability to share losses can be a lifesaver for struggling companies within a group. It fosters a sense of unity and collective responsibility, allowing companies to navigate difficult periods together. Furthermore, group relief can enhance the attractiveness of mergers and acquisitions, as potential buyers may see the tax advantages of consolidating operations under a single corporate umbrella. However, it is essential to approach group relief with caution. Companies must ensure that they are not engaging in tax avoidance schemes or manipulating their financial statements to take advantage of this relief. Tax authorities are vigilant in scrutinizing such practices, and any attempt to misuse group relief can lead to severe penalties and reputational damage. Therefore, it is advisable for companies to seek professional advice and ensure that they fully understand the implications of claiming group relief. In conclusion, group relief serves as a vital tool for corporate groups, enabling them to optimize their tax positions and promote financial resilience. By understanding the mechanics and regulations surrounding this tax relief, companies can make informed decisions that benefit their overall financial health. As the business landscape continues to evolve, the relevance of group relief will undoubtedly remain significant, providing valuable support to companies striving for growth and stability in a competitive environment.

在企业财务和税收的世界中，短语group relief具有重要意义。它指的是一种税收减免机制，使同一集团内的公司能够相互转移税收亏损。这意味着如果一家公司的盈利而另一家在同一集团内遭受亏损，盈利的公司可以利用另一家公司的亏损来减少其应纳税收入。这种安排不仅有助于优化整个集团的税务负担，还促进了成员公司之间的财务稳定。理解group relief对作为大型企业集团一部分运营的企业至关重要。例如，考虑一个场景，其中属于企业集团的A公司在这一年中产生了可观的利润。与此同时，集团内的另一家公司B面临着重大运营挑战，导致财务亏损。通过利用group relief，A公司可以用B公司产生的亏损来抵消其应纳税收入。这有效地减少了集团的整体税负，并允许更好的财务管理。申请group relief的过程通常涉及必须满足的某些条件。公司必须证明它们是同一集团的一部分，这通常意味着它们共享一个共同的母公司或在彼此之间拥有显著的所有权。此外，税务机关制定了特定的法规和指南，规范如何申请group relief。公司需要保持适当的文档并遵守规定的时间表，以确保合规。group relief的一个关键好处是鼓励公司之间的合作与财务支持。在经济不确定时期，能够分享亏损对于集团内挣扎的公司来说可能是救命稻草。它培养了一种团结和集体责任感，使公司能够共同度过困难时期。此外，group relief还可以增强并购的吸引力，因为潜在买家可能会看到将运营整合在一个企业伞下的税收优势。然而，必须谨慎对待group relief。公司必须确保自己没有参与避税计划或操纵财务报表以利用这种减免。税务机关对这种做法持警惕态度，任何滥用group relief的尝试都可能导致严重的处罚和声誉损害。因此，建议公司寻求专业建议，并确保他们充分理解申请group relief的影响。总之，group relief作为企业集团的重要工具，使它们能够优化税务状况并促进财务韧性。通过理解围绕这一税收减免的机制和法规，公司可以做出有利于其整体财务健康的明智决策。随着商业环境的不断演变，group relief的相关性无疑将继续显著，为努力在竞争环境中实现增长和稳定的公司提供宝贵支持。