The number of years for which losses are covered is that annual losses can be made up for several ye

Yes, the tax law stipulates that the loss recovery period is 5 years, that is, the loss can be made up within the 5th year from 06 years to 01 years, but 07 years can no longer make up the unmade losses in 01 years.

If a general enterprise makes up for the annual loss of the general enterprise, it can make up for it with the income of the next year; If the income in the next year is insufficient to make up for it, it may be continued to make up for it year by year, but the maximum period for making up for it shall not exceed 5 years. Regardless of whether the taxpayer makes a profit or a loss within 5 years, the number of years of compensation shall be calculated consecutively. The compensation period is calculated in succession in order.

The "loss" in the tax law is not the amount of loss reflected on the income statement of the enterprise, but the amount of loss in the income statement of the enterprise after verification and adjustment in accordance with the provisions of the tax law. The part of the income increased by the tax authorities shall not be used to make up for the losses of previous years. Enterprise income tax is a kind of income tax levied on the production and operation income and other income of enterprises and other organizations that obtain income within the territory of China.

Within the territory of the People's Republic of China, enterprises and other organizations that obtain income (hereinafter collectively referred to as enterprises) are taxpayers of enterprise income tax. Taxpayers of enterprise income tax include all kinds of enterprises, public institutions, social organizations, private non-enterprise units and other organizations engaged in business activities. Sole proprietorship enterprises and partnership enterprises are not enterprise income tax payers.

The enterprise income tax adopts the dual jurisdiction of the jurisdiction of the place of income and the jurisdiction of the resident, and divides the enterprise into resident reputation source enterprises and non-resident enterprises, and determines different tax liabilities respectively.

Legal basis

Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes the provisions of the law, it shall be implemented in accordance with the provisions of the administrative regulations on the administration and closure formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents.

Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Article 5 The competent taxation department shall be in charge of the administration of national tax collection. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them.

According to Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Enterprise Income Tax, the period for making up losses stipulated in Article 11 of the Regulations (Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China) refers to the losses incurred by taxpayers in a certain tax year, and they are allowed to make up for them with the taxable income of the following years. When the income obtained by the enterprise in the tax year can make up for the total loss of the previous five years, regardless of whether all the losses have occurred in the previous five years, the income of the current year can only make up for the losses incurred in the previous five years.

The period for an enterprise to make up for losses shall not exceed 5 years. Article 18 of the Enterprise Income Tax Law stipulates that the losses incurred by an enterprise in the tax year shall be carried forward to the following years and made up with the income of the following years, but the carry-forward period shall not exceed 5 years.

1) In the event that a taxpayer incurs multiple annual losses, the losses may be made up with income for 5 consecutive years from the year following the year of the loss.

2) In the case that the taxpayer has both a profit year and a loss year, according to the provisions of the tax law, the maximum period for making up for losses is 5 years, and within 5 years, whether it is a profit or a loss, it is calculated as the actual recovery period. The first loss is made up first, and the recovery period is calculated in order.

3) If the compensation period is not completed after 5 years, the taxable income of the following year can no longer be used to make up for it, and can only be made up after tax or with surplus provident fund.

However, when the tax payment of the enterprise in the previous year is inspected, the increased taxable income can make up for the loss incurred in the previous year, and the loss refers to the simple loss that is allowed to be made up under the provisions of the Enterprise Income Tax Law.

Expenses incurred during the period of such activities before an enterprise engages in production and operation shall not be counted as a loss for the current period.

The principle of making up for losses is as follows: the first loss is made up first, and the loss compensation year is calculated continuously from the second collapse year of the loss, and the longest loss compensation year is not more than 5 years, and the pre-tax compensation will not be made up if the key is not made up for more than 5 years.

It is said that the company's profit this year can be used to make up for the loss of the previous year before paying tax, and the period of time that can be made up is 5 years, that is, the profit of this year can be used to make up for the loss of the enterprise 5 years ago, and the loss of 6 years ago and earlier cannot be made up. After making up for the losses of previous years, if there is a surplus, the remaining balance will be taxed.

First, the front. The maximum period of recovery of losses shall not exceed 5 years.

1) In the event that a taxpayer incurs multiple annual losses, the losses may be made up with income for 5 consecutive years from the year following the year of the loss.

2. In the case that the taxpayer has both a profit year and a loss year, according to the provisions of the tax law, the maximum period of loss compensation is 5 years, and within 5 years, whether it is profit or loss, it will be calculated as the actual recovery period. The first loss is made up first, and the recovery period is calculated in order.

3. If the compensation period is not completed after more than 5 years, the taxable income of the following year can no longer be made up, and can only be made up after tax or with surplus provident fund.

2. Analysis. Making up for losses is the part that is made up by the state budget or the appropriation of funds from higher-level departments when China's state-owned enterprises incur losses. The planned losses of state-owned enterprises shall be made up by the state in one or two installments in the current month, and the losses exceeding the plan and operating losses shall be made up by the enterprise and its competent departments by explaining the reasons and proposing improvement measures, and the state shall make up for them after reporting for approval in accordance with the prescribed procedures.

3. How can enterprises make up for losses?

1. If the enterprise incurs losses, it can be made up with the pre-tax profit of the next year, and if the profit of the next year is insufficient to make up for it, it can continue to make up for it within 5 years;

2. If the pre-tax profit of the enterprise is insufficient to make up for the loss incurred by the enterprise within 5 years, the after-tax profit shall be used to make up for it;

3. The losses incurred by the enterprise can be made up by the surplus provident fund.

Legal analysis: According to Article 18 of the Enterprise Income Tax Law, the losses incurred in the tax year of an enterprise are allowed to be carried forward to the following years and made up with the income of the following years, but the maximum carry-forward period shall not exceed five years. Enterprises in difficult industries, including transportation, catering, accommodation, and tourism (referring to travel agencies and related services, and scenic spot management), shall be judged in accordance with the current "National Economic Industry Classification".

During the period of enjoying the above-mentioned policies, the main business income of enterprises in difficult industries must account for more than 50% of the total income (excluding non-taxable income and investment income).

Number of years to cover losses.

The maximum period of loss compensation is five years, legal analysis: according to Article 18 of the "Enterprise Income Tax Law", the losses incurred in the tax year of the enterprise shall be carried forward to the following years and made up with the income of the following years, but the maximum carry-forward period shall not exceed five years. Enterprises in difficult industries, including transportation, catering, accommodation, and tourism (referring to travel agencies and related services, and scenic spot management), shall be judged in accordance with the current "National Economic Industry Classification".

During the period of enjoying the above-mentioned policies, the main business income of enterprises in difficult industries must account for more than 50% of the total income (excluding non-taxable income and investment income).

Legal basis: According to Article 18 of the Enterprise Income Tax Law of the People's Republic of China, the losses incurred in the tax year of an enterprise are allowed to be carried forward to the following years and made up with the income of the following years, but the carry-forward period shall not exceed five years.

Article 21 stipulates that if an enterprise incurs losses that have not been made up in previous years, if the enterprise ceases production and operation due to relocation and has no income, it can be deducted from the statutory loss carry-forward and compensation period from the year following the year of relocation to the year before the year of completion of the relocation. If an enterprise relocates and produces at the same time, its loss carry-forward year should be calculated in conjunction with the rubber.

Tell me about your situation.

How to deal with the company's main house purchase has been losing money for more than five years.

If an enterprise has suffered losses for more than 5 consecutive years, it may apply to the people's court for dissolution of the company.

But I have fixed assets.

How to deal with fixed assets.

It is also possible to apply for the dissolution of the company, and you need to handle the distribution of fixed property by yourself.

The company buys a house to circumvent the purchase restriction.

Buying a house in the name of a company, although it can circumvent the purchase restriction policy, because the mortgage loan business of most banks is only for individuals who buy a house in the state, and the company needs to make a one-time payment to purchase real estate, which means that the initial investment cost is relatively fast.

Buy a house in full and make a lump sum payment How do you think it should be handled.

The company has been buying the house for more than six years.

valuation and disposition of the bankruptcy estate; The second is to use the proceeds from the sale of the bankruptcy estate to pay the bankruptcy expenses, pay off the preferential indemnified persons, and then distribute the remaining amount among all creditors of the broken estate. It's noisy.

In this case, it can only be sold first.