内容摘要：

内、外资企业所得税合并（以下简称“两法合并”）之后，税前扣除政策的变化会对企业税收负担产生直接的影响。本文对工资费用、公益性捐赠、研发费用等方面的变化进行了比较系统的分析，并通过举例对比了“两法合并”前后应纳税额计算的差异情况。

关键词：两法合并 ?扣除项目 ?税收负担

abstract：after the unification of two sets of enterprise income tax laws, changes in tax deduction will have a direct impact on tax burden of enterprises. this paper analyses changes in such deductions as wages and salaries, donations, r＆d expenses, and compares the tax liability before and after the unification of two sets of enterprise income tax laws with an example.

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