How many years can the company make up for the loss?

The principle of making up the loss is: make up the loss first, and continuously calculate the year of making up the loss from the year after the loss. The longest year to make up for the loss is no more than 5 years. If it is not made up for more than 5 years, it will not be made up before tax. ?

In other words, this year's profit can be used to make up for the losses of previous years and then pay taxes. The recoverable period is five years. That is to say, this year's profit can be used to make up for the losses of enterprises five years ago at most, but the losses six years ago and earlier are irreparable. After making up the losses of previous years, if there is any balance, the remaining balance shall be paid in tax.

After July, 2004 1, the examination and approval procedures for loss confirmation and compensation have been cancelled. Taxpayers who suffer losses or make up for losses in the year of annual enterprise income tax settlement shall submit the following information to the competent local taxation bureau for the record:

1, Schedule 4 "List of Pre-tax Losses" of the annual enterprise income tax return;

2, "enterprise annual loss or make up for pre-tax losses declaration form";

3, belong to make up for losses, submit a copy of "make up for losses account".

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