问题
问答题 简答题
简述企业所得税税前弥补亏损的规定。
答案
参考答案：
纳税人发生年度亏损的，可以用下一纳税年度的所得弥补，下一纳税年度的所得不足弥补的，可以逐年延续弥补，但是延续弥补期最长不得超过5年。5年内不论是盈利或亏损，都作为实际弥补期限计算。
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简述企业所得税税前弥补亏损的规定。
参考答案：
纳税人发生年度亏损的，可以用下一纳税年度的所得弥补，下一纳税年度的所得不足弥补的，可以逐年延续弥补，但是延续弥补期最长不得超过5年。5年内不论是盈利或亏损，都作为实际弥补期限计算。
People usually talk about two groups of colors: warm colors and cool colors. Warm colors are red, orange and yellow. They usually make people more . For example, red is exciting. Therefore, sociable(好交际的)people, those who like to work with others like . Cool colors are green, blue and purple. These colors can make people . When people are in a place with cool colors, they are usually quiet. People who like to spend time often prefer blue. Scientists say that time seems to pass more slowly in a room with warm colors in a room with cool colors. They that a warm color such as red and orange, is a good color for a restaurant. People who are don’t want time to pass quickly. Cool colors are better for offices or factories, people who work there want time to pass quickly. Scientists don’t know why people think some colors are warm and others are cool. However, almost agrees that warm colors remind people of warm days and cool colors remind them of cool days. Why? Because in the north, the is low and the sunlight looks quite blue during winter. And the sun is higher during summer and the hot summer sunlight looks yellow.
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