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Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carryover Period for High and New Technology Enterprises and Small and Medium-Sized Technological Enterprises [Effective]
财政部、税务总局关于延长高新技术企业和科技型中小企业亏损结转年限的通知 [现行有效]
【法宝引证码】

Notice of the Ministry of Finance and the State Administration of Taxation on Extending the Loss Carryover Period for High and New Technology Enterprises and Small and Medium-Sized Technological Enterprises 

财政部、税务总局关于延长高新技术企业和科技型中小企业亏损结转年限的通知

(No.76 [2018] of the Ministry of Finance) (财税〔2018〕76号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; tax services of State Administration of Taxation of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the finance bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
For the purpose of supporting the development of high and new technology enterprises and small and medium-sized technological enterprises, you are hereby notified of the policies concerning the loss carryover period for the aforesaid enterprises as follows: 为支持高新技术企业和科技型中小企业发展,现就高新技术企业和科技型中小企业亏损结转年限政策通知如下:
I. Beginning on January 1, 2018, the losses of an enterprise currently qualified as a high and new technology enterprise or a small or medium-sized technological enterprise that occurred during the prior five years and are still not fully covered may be carried over for covering in subsequent years, and the maximum carryover period shall be extended from 5 years to 10 years.
......
   一、自2018年1月1日起,当年具备高新技术企业或科技型中小企业资格(以下统称资格)的企业,其具备资格年度之前5个年度发生的尚未弥补完的亏损,准予结转以后年度弥补,最长结转年限由5年延长至10年。
......

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