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The loss of enterprise income tax can be made up for several years after being identified by the tax bureau.
Five years. The provisions of the new law and the old law make up for the losses in the same period. The new law provides as follows:

People's Republic of China (PRC) Enterprise Income Tax Law (Order of the President of the People's Republic of China [2007] No.63)

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Article 18 The losses incurred by an enterprise in a tax year may be carried forward to the following year to be made up with the income of the following year, but the longest carrying-forward period shall not exceed five years.

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