内容摘要：

本文认为，“两法合并”后，汇总与合并纳税的方向应该坚持，同时，应妥善处理汇总与合并纳税下的税收与税源背离问题，采取各种有效措施切实加强汇总与合并纳税管理，构建一个既有利于企业集团发展，又有利于区域间横向税收合理分配和征收管理的汇总与合并纳税制度。

关键词：企业所得税法　汇总与合并纳税　税收管理

abstract：the paper argues that,after the unification of two sets of enterprise income tax laws the orientation of consolidated tax payment should still be followed.meanwhile,the issue of deviation of tax revenue from tax sources should be properly solved and effective measures should be taken to enhance consolidated tax administration.in brief,a scientific and normative consolidated tax system should be established for the purpose of further development of enterprise groups and reasonable distribution of revenues in different districts.

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