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-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
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。
随便看	特许合同纠纷一审方律师处理版权许可合同合同纠纷的方法互联网出版许可证合同纠纷的诉讼流程是什么涉及商业机密的诉讼一律不公开吗广西商业秘密纠纷诉讼时效怎么算侵犯商业秘密罪诉讼时效是多久广东商业秘密纠纷状告对方程序怎么走广东商业秘密纠纷怎么打官司海南商业秘密纠纷诉讼期限规定广东商业秘密纠纷怎么样搜集证据广东商业秘密纠纷诉讼流程是怎样的商业秘密纠纷诉讼步骤是怎样的侵犯商业秘密的诉讼时效为多长时间？广东商业秘密纠纷打官司期限如何计算广西商业秘密纠纷诉讼期限规定广东商业秘密纠纷应该怎样证据收集海南商业秘密纠纷诉讼时间如何计算广东商业秘密纠纷该怎样状告对方广东商业秘密纠纷告人程序是什么广东商业秘密纠纷应该怎么样状告对方侵犯商业秘密的诉讼时效为多长时间？广东商业秘密纠纷维权步骤是怎样的广东商业秘密纠纷怎样证据收集广西商业秘密纠纷诉讼时间有什么要求商业秘密纠纷有效期是多少天 contract for entrustment of research and manufacturing contract for equity banking joint venture contract for erection of construction projects contract for exclusive licensing of implementation contract for extension of scientific achievements contract for feasibility study of construction projects contract for financial leases contract for financial leasing contract for fixed output contract for foreign exchange loans contract for foreign procuration contract for foreign transfer of technology contract for forward purchase contract for future purchases of agricultural and sideline products contract for gas supply contract for hired labor and services contract for importation of a complete set of equipment contract for insurance for railroad cargo transportation contract for introduction of technology contract for joint management of enterprises contract for joint venture in the auto industry contract for joint venture of leather products contract for joint venture production of aquatic products contract for joint venture production of pharmaceuticals contract for keeping fresh

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