论经营净亏损的税前弥补

The Discussion on the Pre income tax Recovery for the Net Operating Losses

经营净亏损的税前弥补是所得税中一个非常重要的问题，许多国家为了减轻企业的负担，对企业出现的经营净亏损都以一定方式进行弥补。有的可以经营亏损抵回，有的可以经营亏损抵后。我国税法与会计中规定企业经营亏损抵后但在进行亏损弥补时，不做单独会计处理。我们认为上述规定有不妥的方面，并提出了一些改进意见。

The recovery for the net operating losses is a very important question of the income tax.In many countries,the net operating losses are permitted to be recovered to reduce the tax burden of enterprises.Some enterprises are permitted to choose the tax loss carryback,others are permiteel to choose the tax loss carry forward.while in our country the tax loss carryforward without the exceptional accounting procedure.However,such recovery losses are not good enough.In this paper,some advice on the reform is put forward.