对虚报亏损怎样计算补税罚款□易绍俊企业虚报亏损是指企业年度申报表中所报亏损数额多于主管税务机关在纳税检查中按税法规定计算出的亏损数额。企业多报亏损会造成以后年度不缴或少缴所得税款，与企业少报应纳税所得额性质相同。国家税务总局针对虚报亏损问题作了明确规... How to Calculate Filtrate for Fake Losses □ Yi Shaojun Fictitious loss refers to the amount of loss reported by the enterprise in the annual return more than the amount of loss calculated by the tax law by the competent tax authorities during tax inspection. More loss reported by the enterprise will result in less or less payment of income tax in the following years, and corporate underreporting should have the same taxable income. State Administration of Taxation made clear rules on the problem of making false reports ...