企业虚报亏损问题不容忽视□邱方刚刘会菇最近，我们在对亏损企业进行审核时发现，企业上报的亏损额与实际不符的问题较为普遍。审核的１３０户亏损企业，１１７户企业程度不同的存在虚报亏损问题，占审核户的９０％。企业虚报亏损违背了税法规定，其主要表现为：１、实行... False reporting of corporate losses should not be overlooked □ Qiu Fanggang Liu Huitui Recently, we conducted a review of the loss-making enterprises found that the loss reported by the enterprise and the actual problem is more common. Audited 130 loss-making enterprises, 117 enterprises have different degrees of existence of false losses, accounting for 90% of audit households. Corporate fraud violation of the tax code, its main manifestations are: 1, the implementation of ...