Suppose the enterprise has been in 2002 to 2008. The operating conditions of each year are: loss of 6.5438+0.5 million in 2002, loss of 300,000 in 2003, profit of 200,000 in 2004, profit of 700,000 in 2005, profit of 400,000 in 2006, loss of 6.5438+0.5 million in 2007 and profit of 550,000 in 2008.

2002 - 150

2003 -30

2004 20

2005 70

2006 40

2007 - 10

2008 55

(1) Look at 2002 first. For 2002, the five-year compensation period is 2003, 2004, 2005, 2006 and 2007.

The profit in 2003 was -30, and the negative itself could not make up for the loss;

The profit of 20 in 2004 can be supplemented by 20, that is,-150+20 =- 130.

The profit in 2005 is 70, which can make up for 70, that is-130+70 =-60.

The profit in 2006 is 40, which can make up for 40, that is, -60+40 =-20.

The profit in 2007 was-10, so the loss could not be made up, so the five-year loss period ended in 2002, and the loss could not be made up before -20.

(2) Looking at 2003, the compensation period is 04-08, and the compensation amount is -30.

In 2004-06, the three-year profit was made up in 2002, and the loss in 2007 can only be made up in 2008. The profit in 2008 is -30+55 = 25.

(3) Look at 2007, the profit is-10, so we will use the profit in 2008 to make up for the loss, because 2008 has already made up for 2003, and here we use the remaining 25 to make up for it, leaving 15, which is the tax payable in 2008.

This should be clear.