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1·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.

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。

2·They can then invest the money they raise in the higheryielding taxable market but, because of their non-profit status, avoid taxes.

他们可以在高税收的领域投入资金，然而由于他们的非盈利性质，而避开纳税。

3·The taxable amount is not fixed but it depends on the company's profit (Company performance).

应税金额并不固定，取决于公司（表现）利润。

4·Effective tax planning, aimed at the maximum profit after tax, requires that the planner takes account of all the parties of the transaction, hidden taxes and non-taxable cost.

有效税收筹划以“税后收益最大化为目标”，有效税收筹划要求筹划者必须考虑税收筹划对交易各方利益、隐性税收与非税成本。