亏损弥补政策是我国企业所得税、外商投资企业和外国企业所得税中的一项重要优惠措施。《企业所得税暂行条例》第十一条规定:“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五年。”《外商投资企业和外国企业所得税法》中也作了相应的规定。本文就企业在亏损弥补中如何进行税收筹划做以探讨。 Loss compensation policy is an important preferential measure in China's enterprise income tax, foreign-invested enterprises and foreign enterprises. Article 11 of the Provisional Regulations on Enterprise Income Tax stipulates: “Where an annual loss occurs to a taxpayer, it may be used to make up for the income of the next tax year. If the income in the next tax year is insufficient to make up for it, it may be renewed year by year, No longer than five years. ”“ Foreign-invested enterprises and foreign enterprises Income Tax Law ”also made the corresponding provisions. This article discusses how to make tax planning for enterprises in making up for losses.