一个企业在正常的经营过程中，如果出现了亏损，则可以将亏损额递延至下一纳税年度，减少下期的纳税额，目前税法规定亏损递延的最长期限为５年，这就是通常所说的亏损结转。当亏损企业被其它企业并购后，其累积的亏损额是否可以冲减并购企业以后年度的应税所得呢？ 如果亏损企 An enterprise in the normal course of business, if there is a loss, you can postpone the loss to the next tax year, reducing the amount of tax next period, the current tax law provides for a maximum loss of deferral of 5 years, which is usually The loss is carried forward. When a losing company is acquired by another company, can its accumulated loss offset the taxable income of the acquiring company in the following years? If the loss of business