以下为句子列表：
英文: Article 18 The losses suffered by an enterprise during a tax year may be carried forward and made up by the incomes during subsequent years, however, the carry-forward period may not exceed 5 years.
中文: 第十八条企业纳税年度发生的亏损，准予向以后年度结转，用以后年度的所得弥补，但结转年限最长不得超过五年。
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英文: Article 5 The balance after the tax-free and tax-exempt incomes, each deduction item as well as the permitted remedies for losses of the previous year(s) being deducted from an enterprise's total income amount of each tax year shall be the taxable income
中文: 第五条企业每一纳税年度的收入总额，减除不征税收入、免税收入、各项扣除以及允许弥补的以前年度亏损后的余额，为应纳税所得额。
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英文: Article 76 The first profit-making yearmentioned in Article 8, paragraph 1 of the Tax Law and in Article 75 of these Rules means the first tax year in which profits are obtained by an enterprise following commencement of production or business operations.
中文: 第七十六条税法第八条第一款和本细则第七十五条所说的开始获利的年度，是指企业开始生产、经营后，第一个获得利润的纳税年度。
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英文: Enterprises commencing business operations in the middle of a tax year or actually operating for a period of less than 12 months in any tax year due to such factors as merger or shut-down shall use the actual period of operations as the tax year.
中文: 企业在一个纳税年度的中间开业，或者由于合并、关闭等原因，使该纳税年度的实际经营期不足十二个月的，应当以其实际经营期为一个纳税年度。
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英文: Foreign enterprises that have difficulty computing taxable income in accordance with the tax year stipulated in the Tax Law may, upon approval by the local tax authorities of an application submitted by such enterprises, use their own 12-month fiscal year
中文: 外国企业依照税法规定的纳税年度计算应纳税所得额有困难的，可以提出申请，报当地税务机关批准后，以本企业满十二个月的会计年度为纳税年度。
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