根据俄罗斯税法第六条第五款的规定，企业所得税的亏损可用以后连续五个年度的所得弥补，且亏损额需在五个年度内平均分摊。从１９９９年８月２０日起，该条款取消了亏损额“平均分摊”的要求，即纳税人可以自行决定怎样使用这五年的亏损弥补期限。不过，该条款规定纳税人当年 According to the provisions of Article 6, paragraph 5, of the Russian Tax Law, the income tax losses can be recovered from the income for five consecutive years thereafter, and the losses need to be evenly distributed over five years. From August 20, 1999 onwards, this clause abolished the requirement of “average sharing” of losses, that is, the taxpayers can decide on how to use the loss making up period of these five years. However, the clause states the taxpayer’s current year