一、税前补亏与税后补亏的异同 补亏，是指企业在某一会计年度因经营等原因发生亏损，而用以后年度的利润或有关基金来抵补亏损，以保证企业的正常经营和有关方面的利益，实现资本保全及经营连续性之目的。 现实中，纳税人以利润弥补亏损，可分为两种情况：（１）所得税前利润 First, the pre-tax make-up and after-tax make up the difference between the same make-up, refers to the business in a fiscal year due to business losses and other losses, but with the profit of the year or the fund to offset losses to ensure the normal operation of enterprises And the interests of the parties concerned to achieve the goal of capital preservation and business continuity. In reality, taxpayers to make up for losses with profits can be divided into two situations: (1) profit before income tax