| Announcement of the State Administration of Taxation on the Enterprise Income Tax Treatment Issues Related to the Extension of the Carryover Period for Covering Losses of High and New Technology Enterprises and Small and Medium-Sized Technological Enterprises | | 国家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弥补年限有关企业所得税处理问题的公告 |
| (No. 45 [2018] of the State Administration of Taxation) | | （国家税务总局公告2018年第45号） |
| For the purpose of supporting the development of high and new technology enterprises and small and medium-sized technological enterprises, in accordance with the Enterprise Income Tax Law of the People's Republic of China and the regulation on the implementation thereof as well as the Notice of the Ministry of Finance and the State Administration of Taxation Regarding Extending the Loss Carryover Period for High and New Technology Enterprises and Small and Medium-Sized Technological Enterprises (No. 76 [2018] of the Ministry of Finance, hereinafter referred to as the “Notice”), the following enterprise income tax treatment issues related to the extension of the carryover period for covering losses of high and new technology enterprises and small and medium-sized technological enterprises are hereby announced: | | 为支持高新技术企业和科技型中小企业发展，根据《中华人民共和国企业所得税法》及其实施条例、《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》（财税〔2018〕76号，以下简称《通知》）规定，现就延长高新技术企业和科技型中小企业亏损结转弥补年限有关企业所得税处理问题公告如下： |
I. “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” as mentioned in article I of the Notice means losses of a currently qualified enterprise that occurred during the prior five years, regardless of such qualification during the five years, and are still not fully covered.
．．．．．． | | 一、《通知》第一条所称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，是指当年具备资格的企业，其前5个年度无论是否具备资格，所发生的尚未弥补完的亏损。
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