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.“,”Although policies related to the Enterprise Income Tax Law have been gradually issued to fill up with the gap between policy implementation and tax administration since 2009, some areas still have vacancy in practice. This paper explores some practical issues such as dual enjoyment of interim preferential policies and preferential policies of the Enterprise Income Tax Law, tax credit of specialized equipment investment and offsetting domestic loss with foreign gain.