根据《企业所得税暂行条例》规定,纳税人发生年度亏损时,可以用下一纳税年度的所得弥补;下一纳税年度所得不足以弥补的,可以逐年延续弥补。但是延续弥补期最长不得超过五年。这里所说的亏损是指按照税法规定调整后的亏损。企业在用以后纳税年度的所得弥补以前的亏损时,应注意以下几个方面的问题。 According to the Provisional Regulations on Enterprise Income Tax, if an annual loss occurs to a taxpayer, it may be used to make up for the income of the next tax year; if the income of the next tax year is insufficient to make up for it, it may be renewed year after year. However, the longest extension may not exceed five years. The loss here refers to the loss adjusted in accordance with the tax law. Enterprises in the future tax year income to make up for the previous loss, should pay attention to the following aspects.