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亏损弥补政策是我国企业所得税、外商投资企业和外国企业所得税中的一项重要优惠措施。《企业所得税暂行条例》第11条规定：“纳税人发生年度亏损的，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但是延续弥补期最长不得超过5年。”《外商
Loss compensation policy is an important preferential measure in China's enterprise income tax, foreign-invested enterprises and foreign enterprises. Article 11 of the Provisional Regulations on Enterprise Income Tax stipulates: “Where an annual loss occurs to a taxpayer, it may be used to make up for the income of the following tax year. If the income in the next tax year is insufficient to make up for it, it may be renewed year by year, but the longest extension period No more than 5 years. ”" Foreign