本　 文所提及的查增所得额, 　 是指经税务机关检查后核增企业的应纳税所得额。查增所得额是否允许用于弥补亏损? 在查增所得额是否允许用于弥补亏损这个问题上,税务检查人员就有两种不同意见:一种是允许用于弥补亏损,另一种是不允许用于弥补亏损。笔者认为:这两种意见都有各 The amount of gains and losses referred to herein refers to the amount of taxable income of enterprises that have been audited after being inspected by the tax authorities. Check whether the amount of income allowed to make up for loss? In checking whether the amount of income allowed to make up for the loss of this issue, tax inspectors have two different views: one is allowed to make up for losses, and the other is not Allowed to cover losses. I think: Both views have their own