国家税务总局根据各地的反映和要求，现对企业所得税几个业务问题明确如下：一、关于企业亏损的含义问题企业所得税暂行条例规定，企业上一纳税年度发生的亏损可以用下一纳税年度的应纳税所得额弥补。税法所指亏损的概念，不是企业财务报表中反映的亏损额，而是企业财务报表中 The State Administration of Taxation has formulated the following several business questions concerning corporate income tax in light of the reports and requests from all localities: I. Implications for corporate losses The Provisional Regulations on Enterprise Income Tax stipulate that the losses incurred by the enterprise in the last tax year may be reported in the next tax year Taxable income to make up. Tax law refers to the concept of loss, not corporate financial statements reflect the loss, but the corporate financial statements