本人公司上年 2006/07年度蝕了 60000元,不用交稅。
If the loss of $60,000 is accepted by IRD, then it is OK to offset the profit of 2007/2008.
請問若本人公司今年賺 80000元,是否以 80000 - 60000 元之餘額作下年2007/08年計稅?
Assume $80,000 is your profit from your accounting record, IRD will compute your actual profit (e.g. expenses that is not allowed for computation). IRD will offset the profit of 2007/2008 from the loss of 2006/2007.