  In this paper, we solve the so-called CR Poincar\'e-Lelong equation by
solving the CR Poisson equation on a complete noncompact CR $(2n+1)$-manifold
with nonegative pseudohermitian bisectional curvature tensors and vanishing
torsion which is an odd dimensional counterpart of K\"ahler geometry. With
applications of this solution plus the CR Liouvelle property, we study the
structures of complete noncompact Sasakian manifolds and CR Yamabe steady
solitons.
