For example, if Company A lost 2.9 million yuan in 2005, the taxable income will be-3 million yuan after adjustment according to the provisions of the tax law. In 2006, the profit was 300,000 yuan, and the taxable income was 400,000 yuan. 2007 profit 165438+ ten thousand yuan, taxable income 1 ten thousand yuan; In 2008, the profit was 700,000 yuan and the taxable income was 650,000 yuan. The uncompensated losses in 2009 are:
-300+40+100+65 =-950,000 yuan,
It can be made up by the taxable income in 2009 and 20 10.
Extended data:
Make up for the loss once a year, which is reflected in the annual final accounts report. You don't need to fill in the quarterly report.
Under normal circumstances, when filling in the customs declaration form, it will be automatically extracted without manual entry. If it is not generated automatically, it can be initialized once, and the initialization information shows the amount that can make up for the losses in previous years.
In case of a loss of 500,000 yuan in the previous year, it shall make up for the loss of 500,000 yuan in the first quarter report and fill in the column of "Make up for the loss of 500,000 yuan in the previous year". Declare-6,543,800 yuan+0.9 million yuan. No quarterly income tax will be paid in the first quarter, and compensation will continue in the second quarter. The actual profit of this period is-6,543,800 yuan, and income tax is not paid.