各省、自治区、直辖市和计划单列市国家税务局：近来一些税务机关来文请示，外商投资企业在所得税年度纳税申报中申报的亏损额大于按税法规定计算的亏损额，税务机关在纳税检查中发现后，应如何进行所得税处理。经研究，现明确如下：一、经税务机关审查确认的，企业采取《中华? State Administration of Taxation of Provinces, Autonomous Regions, Municipalities directly under the Central Government and Cities with Separate Plans: Recently, some taxation authorities have requested that foreign-invested enterprises declare losses in the annual tax returns of the income tax more than those calculated according to the tax laws, and tax authorities found during tax inspections After how to deal with income tax. After the study, it is clear as follows: First, the tax authorities review confirmed that enterprises to take "China?