企业所得税弥补亏损年限？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	企业所得税弥补亏损年限？
释义	律师分析: 根据企业所得税法规定，企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。【法律依据】: 《中华人民共和国企业所得税法》第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
随便看	股权转让纠纷的诉讼主体如何确定股权转让纠纷属于专属管辖吗？股权转让纠纷的诉讼当事人如何确定股权转让与所有者权益关系 -股权纠纷股权确认诉讼管辖法院是哪股权转让产生纠纷应当怎样确定管辖法院公司股东股权转让纠纷的处理方式是什么股权转让合同纠纷法院管辖地如何确定股权转让纠纷案件的管辖如何确定股权转让纠纷的管辖管辖法院股权转让纠纷管辖法院如何确定？土地使用权转让合同纠纷管辖股权转让纠纷哪家法院管辖股权转让纠纷的管辖法院涉外离婚案件的管辖权涉外离婚的管辖法院涉外离婚管辖涉外离婚案件管辖权是如何规定的涉外离婚管辖法院有什么规定涉外离婚管辖权如何确定涉外婚姻离婚如何确定管辖怎样确定涉外离婚的管辖权涉外离婚管辖级别是怎样我国是怎么确定涉外离婚管辖权的涉外离婚案件级别管辖是怎样的 member of a joint venture member of a lawyers' association member of a legislature assembly member of a mediation committee member of an editorial board member of an executive council or a board of directors member of a presidium member of armed forces member of a society, club, etc. Member Of Congress Member of Lands Tribunal Member of Parliament member of partnership member of right member of the adjudicatory committee member of the bar member of the Board of Directors member of the Central Committee member of the Chamber of Deputies member of the Chinese People's Political Consultative Conference member of the consular staff member of the court-martial member of the diplomatic staff member of the House of Representatives member of the liquidating group

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