内容摘要：

本文从税收实务的角度分析了外国银行分行转制成为外商独资银行后，在“两法合并”的企业所得税制改革大背景下一些值得关注的税务问题，如税收管理、税前扣除、税收优惠等，并进行了综合分析。

关键词：外商独资银行　　转制　　两法合并

abstract：this paper mainly analyzes such issues as tax administration,tax deduction,tax incentives arising from reorganizations of branches of foreign banks into fully foreign-owned banks against the backdrop of the unification of two sets of enterprise income tax laws.

>>阅读全文