所谓“亏损弥补”,就是准许企业以某一年度的亏损,去抵消以后年度的盈余,以减少以后年度的应付税额,或是冲抵以前年度的盈余。申请退还以前年度已缴纳的税款。一股说来,都有一个时间限制。这种税收优惠形式,对扶持新办企业的发展具有重要作用,对具有风险的投资有相当大的激励作用,尤其对盈余无常的企业更具鼓励效果。但这种办法的应用,必须以企业有亏损发生为前提,否则就不具有鼓励效果,且就其应用范围而言,只能适用于企业[公司]所得税。这种税收优惠形式是国际上最常用的方法之一。 The so-called “make up for losses” is to allow an enterprise to offset its annual surplus in the future with a loss for a certain year to reduce its tax payable in future years or to offset its surplus in previous years. Apply for refund of tax paid in previous years. In a word, there is a time limit. This form of tax incentives plays an important role in supporting the development of newly established enterprises and provides a considerable incentive for risky investments. In particular, it is more encouraging for enterprises with surpluses. However, the application of this measure must be based on the premise that the enterprise has a loss, otherwise, it will not have the encouraging effect and, as far as its application is concerned, it can only be applied to the [corporate] income tax of the enterprise. This form of tax concession is one of the most common international methods.