1. According to Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC), the time limit for making up for losses stipulated in Article 11 of the Regulations for the Implementation of the Enterprise Income Tax Law in People's Republic of China (PRC) means that taxpayers are allowed to make up for losses with taxable income in subsequent years, and can make up for losses year by year within 1 year, and the longest time limit for making up for losses is no more than 5 years. 2. For example, an enterprise made a profit of 2 million yuan in 2000, but lost 200,000 yuan in 1994, 1995,100,000 yuan, 1996, 1997 and 65447. Then the income in 2000 can make up for the uncompensated losses in other five years, such as 1995, 1996, 1997, 1998 and 1999, even if the profit of 1996.