新的企业所得税法及其实施细则已于2008年1月1日执行,新税法所规定的税收优惠政策,受到了社会各界的广泛关注。煤炭企业应该怎样正确理解和充分利用此优惠政策?需要重点关注优惠政策中哪些内容?本文结合工作实际,就煤炭企业主辅分离、债转股退税、技术开发费支出、残疾人安置和专项设备投资等五项活动,提出在税收优惠政策利用方面的注意事项,以期得到企业经营者的关注。 The new Enterprise Income Tax Law and its implementing rules were implemented on January 1, 2008. The preferential tax policies stipulated in the new tax law have drawn widespread public concern. How should the coal enterprises correctly understand and make full use of this preferential policy? What needs to be paid more attention to the preferential policies? Based on the actual work, this article discusses the separation of the main business from the auxiliary business of the coal enterprises, the debt-to-equity tax rebate, the expenditure on technology development, the disability resettlement and special equipment Investment and other five activities, made in the tax incentives for the use of matters needing attention, in order to get the business operator’s attention.