内容摘要：

在《中华人民共和国企业所得税法》（以下简称《企业所得税法》）及其《实施条例》颁布实施后，尽快出台与之配套的政策措施和管理制度是确保新、老税制平稳过渡的有效保障。本文从政策执行的层面，就目前《企业所得税法》实施过程中与旧税制政策衔接的有关“冲突”问题进行探讨。

关键词：企业所得税　政策　衔接

abstract:with the ordination of enterprise income tax law of prc and its implementation regulations, there is an urgent need to issue a series of supporting policies and administrative measures to secure a smooth transition of the new eit law and the old one. this paper analyzes some 'contradicting' issues in the process of the connection of the new eit law with the old one from the viewpoint of the implementation of the new law.

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