亏损弥补是国家对纳税人的一种免税照顾。由于相关的税收政策相对复杂,而且特殊项目弥补亏损的计算方法难以熟练掌握,导致纳税人进行纳税申报以及税务人员进行申报表审核时均会遇到很多政策执行的困难和计算错误。因此详细解析亏损弥补税收政策显得尤为必要。亏损弥补的会计处 The loss making up is a kind of duty-free takeover by the state to taxpayers. Due to the relative complexity of tax policies and the difficulty in calculating methods for making up deficits for special projects, taxpayers face many difficulties and errors in implementing policies in tax returns and tax returns. Therefore, a detailed analysis of tax losses to make up for the policy is particularly necessary. Losses to make up for the accounting office