目前,涉及筹建期的所得税优惠政策主要有两项。一是《国家税务总局关于贯彻落实企业所得税法若干税收问题的通知》(国税函[2010]79号,以下简称“79号文”)第七条规定:“企业自开始生产经营的年度,为开始计算企业损益的年度。企业从事生产经营之前进行筹办活动期间发生筹办费用支出,不得计算为当期的亏损,应按照《国家税务总局关于企 At present, there are mainly two preferential income tax policies concerning preparatory period. First, Article 7 of the Circular of the State Administration of Taxation on the Implementation of Several Tax Issues Concerning the Enterprise Income Tax Law (Guoshuihan [2010] No. 79, hereinafter referred to as ”Article 79“) states: ”Since the enterprise started its production and operation In the year, the year in which the profit and loss of the enterprise is calculated, the expenses incurred for the preparation of the expenses incurred during the preparatory activities before the enterprises engaged in the production and operation shall not be counted as losses of the current period, but shall be calculated in accordance with the provisions of the State Administration of Taxation