《企业所得税暂行条例》规定，企业发生年度亏损，可以用下一年度所得弥补，并可在５年内逐年连续弥补，而现行的会计制度对企业所得税税前补亏的核算存在着诸多缺陷，不能适应税收征管的要求，表现在：———税法规定不能在税前列支的费用及因永久性差异而不能在税前列支... The Provisional Regulations on Enterprise Income Tax stipulates that an annual loss incurred by an enterprise can be offset by the income from the next fiscal year and be continuously recoverable within five years year by year. However, the current accounting system has many defects in accounting for the enterprise income tax before tax, To adapt to the requirements of tax collection and management, manifested in: --- Tax Law can not be out of tax expenses and due to permanent differences can not be listed before tax ...