内容摘要：

本文首先比较了内、外资企业所得税法合并（以下简称“两法合并”）前后，内、外资银行税收政策的不同及由此导致的税负上的苦乐不均，之后通过因素分析，得出“两法合并”将对内资银行利润水平的提高产生实际影响的结论。

关键词：“两法合并”　银行业　税负

abstract：this paper first compares tax policies and tax burdens between domestic and foreign-funded banks before and after the unification of two sets of enterprise income tax laws, and then analyzes actual impacts of the unification on profit of domestic commercial banks by means of factor analysis.

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