《中外合资经营企业所得税法》第七条规定:“合营企业发生年度亏损,可以从下一年度的所得中提取相应的数额加以弥补;下一年度所得不足弥补的,可以逐年提取所得继续弥补,但是最长不得超过五年。”这条规定,是合资企业进行亏损弥补的法律依据。在实际工作中,情况多种多样,如何根据《税 Article 7 of the Income Tax Law of Chinese-Foreign Equity Joint Ventures stipulates that: “If a joint venture suffers an annual loss, it may withdraw the corresponding amount from the next year’s income to make up for it; if the next year’s income does not make up for it, it may be extracted year by year to continue to make up. However, it must not exceed five years.” This rule is the legal basis for the joint venture to make up for losses. In the actual work, the situation is various and how it is based on the "taxes