国税总局国税发 [1996 ]16 2号文件规定 :税务机关对在申报亏损的企业进行纳税检查时 ,如发现企业虚列扣除项目或少计应纳税所得 ,从而多申报亏损 ,可视同查出同等金额的应纳税所得。对此 ,除调减其亏损外 ,税务机关可根据33%的法定税率 ,计算出相应的应纳所得税额 ,并视情节 , The State Administration of Taxation Guo Shui Fa [1996] Document No. 16 2 stipulates that when a tax authority conducts a tax inspection on an enterprise that declares a loss, if it discovers that the enterprise falsifies the project or suffers less taxable income and thus declares more losses, The same amount of taxable income. In this regard, in addition to reducing its losses, the tax authorities may be based on the statutory tax rate of 33%, calculate the corresponding income tax payable, and depending on the circumstances,