2009年年初以来,尽管与《企业所得税法》配套的相关政策陆续出台,填补了很多政策执行和征管衔接上的空白,但在实际操作中仍存在部分政策规定和征管衔接缺位的情况。本文从执行层面就企业所得税过渡优惠政策与《企业所得税法》的优惠政策叠加享受、专用设备投资抵免以及境外所得弥补境内亏损等问题进行了详细的探讨。 Since the beginning of 2009, despite the introduction of relevant policies supporting the “Enterprise Income Tax Law”, which filled in many gaps in the implementation of policies and the convergence of collection and administration, there are still some cases where some policies and regulations and the lack of collection and collection of administration still exist in actual operation. This article discusses in detail the transitional benefits from the enterprise income tax transition and the preferential policies of the “Enterprise Income Tax Law”, the special equipment investment credit and the overseas income to make up for the domestic losses.