亏损弥补政策中的税收筹划

Tax Payment Planning in the Policy on Loss Remedy

亏损弥补政策是我国企业所得税中一项重要的优惠措施。在企业税收筹划中,对这一优惠政策的充分利用,显然是极其重要的,因而有必要对这一政策进行分析,深入理解。

Policy on loss remedy is an important preferential policy in Chinese policies on enterprises' income taxes. It is of great importance for enterprises to make full use of the preferential policy. Therefore, it is necessary to analyze and have a full knowledge of the policy.