河南省国家税务局企业所得税亏损弥补办法豫国税发［１９９５］２１０号为加强企业所得税亏损弥补管理，促进企业健康发展，根据《中华人民共和国企业所得税法》及《实施细则》的有关规定，制定本办法。一、亏损弥补范围凡企业所得税纳税义务人发生的年度亏损均可按税法规... Henan State Administration of Taxation Enterprise Income Tax Losses Remedies Yu Shui Shui Fa [1995] No. 210 In order to strengthen the corporate income tax losses to make up for management and promote the healthy development of enterprises, according to “The People’s Republic of China Enterprise Income Tax Law” and “Regulations” the relevant provisions of the development This approach. First, the loss to make up the range Where the corporate income tax liability of the annual loss can be tax laws and regulations.