一、经营亏损对所得税的影响我国《企业所得税法》明确规定：“纳税人发生年度亏损的，可以用下一纳税年度的所得弥补；下一纳税年度的所得不足弥补的，可以逐年延续弥补，但是延续弥补期最长不得超过５年”。也就是说，经营亏损只能从以后年度抵减，不能从以前年度抵减，即只? First, the impact of operating losses on income tax China’s “Enterprise Income Tax Law” clearly states: “taxpayers in the event of an annual loss, you can use the income of the next tax year to make up; the next tax year to make up for the lack of income, you can continue to make up each year, However, the longest extension may not exceed 5 years. ” In other words, operating losses can only be offset from future years and can not be offset from previous years, that is, only?