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企业股权投资转让收益是否可以弥补当期发生的经营亏损
释义
法律分析:企业股权投资转让收益是可以弥补当期发生的经营亏损的。法律规定企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
法律依据:《中华人民共和国企业所得税法》 第五条 企业每一纳税年度的收入总额,减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额,为应纳税所得额。
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更新时间:2026/3/22 2:09:24