企业所得税法规定:纳税人发生年度亏损的,可以用下一纳税年度的所得弥补;下一纳税年度的所得不足弥补的,可以逐年延续弥补,但是延续弥补期最长不得超过5年。5年弥补期是以亏损年度后的第一年算起,连续5年内不论是盈利或亏损都作为实际弥补年限计算。根据历年审计遇到的情况,笔者认为有必要设置企业亏损弥补登记卡,从而保证税务政策的执行和 The Enterprise Income Tax Law stipulates that if a taxpayer has annual losses, it can use the income from the next tax year to make up for it; if the income for the next tax year is insufficient to make up, it can be extended and compensated year by year, but the continuation of the period of compensation cannot exceed 5 years. The five-year amortization period is calculated from the first year after the loss year. Both the profit and loss for the five consecutive years are calculated as the actual year of compensation. According to the situation encountered in audits over the years, the author believes that it is necessary to set up a loss-making enterprise to make up for the registration card, so as to ensure the implementation of the tax policy and