我国企业所得税暂行条例规定：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。以上规定说明企业可以用以后纳税年度的“所得”弥补以前年度的“亏损”。本人认为用“所得”弥补“亏损 Provisional Regulations on Enterprise Income Tax in China stipulate that an annual loss of a taxpayer may be offset by the income of the next tax year and not enough to make up for the next tax year. The above stipulation shows that the enterprise can make up for the “loss” of the previous year by “income” of the tax year in the future. I think with the “income” make up "loss