该文介绍了我国和世界主要国家关于企业亏损结转的税收法规,对税法规定的企业亏损结转的方式和年限进行了总结,并重点分析了资本性亏损、境外机构亏损、企业间亏损交易等特殊性质亏损结转的税务处理.在此基础上,对我国企业亏损结转的税收法规提出了两点建议:允许部分企业经营性亏损向以前年度与向以后年度结转相结合;建立反滥用亏损结转的法规,防范企业滥用亏损结转进行避税.“,”This paper illustrates the relevant tax rules concerning loss-carryover in China and major countries worldwide and summarizes the modes and time limit of loss-carryover,and then further analyzes tax treatment to the loss-carryover of some special losses like capital loss,external institution's loss,inter-enterprise losing trade.At last,two suggestions are put forward for improving the tax rules of loss-carryover in China:first,allowing some enterprises to conduct loss-carryover forward and backward;second,related tax rules shall be formulated to prevent the abuse of losscarryover for tax avoidance.