企业所得税法规定的亏损企业连续弥补亏损的最长期限是法律问题-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	企业所得税法规定的亏损企业连续弥补亏损的最长期限是法律问题
释义	法律分析: 1、企业所得税法规定的亏损企业连续弥补亏损的最长期限是五年。 2、5年内不论是盈利或亏损，都作为实际弥补期限计算。这里所说的亏损，不是企业财务报表中反映的亏损额，而是企业财务报表中的亏损额经主管税务机关按税法规定核实调整后的金额。法律依据: 《中华人民共和国企业所得税法》第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
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