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本文从免税收入、免征减征企业所得税和降低税率三个方面,对国债利息收入、权益性投资收益、非营利组织收入、农林牧渔业项目所得、国家重点扶持的公共基础设施项目投资经营所得、环境保护节能节水项目所得、技术转让所得以及小型微利企业、高新技术企业的企业所得税优惠政策进行了分析,提出了若干实施和完善企业所得税优惠政策的建议.“,”From the perspective of tax-exempted income, exempted or reduced enterprise income tax and reduced tax rate, this paper makes an analysis on preferential policies of enterprise income tax with regard to interest income from State bonds, income from equity investment, income of non-profit organizations, income from engaging in projects of agriculture, forestry, animal husbandry and fisheries, income from investment and operation of public infrastructure projects with key State support, income from projects of environmental protection and energy and water conservation, income from transfer of technology, as well as small-scale and meager-profitable enterprises, high and new technology enterprises. After that, it proposes some suggestions on the implementation and improvement of preferential policies of enterprise income tax.