根 据《中华人民共和国企业所得税暂行条例》规定 ,实行独立核算 ,并按规定向主管税务机关报送所得税纳税申报表、会计报表和其他资料的企业 ,发生年度亏损 ,可以用下一年度所得弥补 ,下一纳税年度的所得不足弥补的 ,可以逐年延续弥补 ,但是延期弥补期最长不得超过五年。这样 , According to the Provisional Regulations of Enterprise Income Tax of the People's Republic of China, if an enterprise that makes independent accounting and submits an income tax return, accounting statement and other information to the competent tax authorities as required, an annual loss can be covered by the income of the following year, In the next tax year, if the income is not enough to make up, it can be renewed year by year, but the longest period of deferral can not exceed five years. In this way,