内容摘要：

“两法合并”以后，涉外税收将继续存在。本文针对当前涉外税收的两种片面认识以及目前涉外税收管理的突出问题，提出了“两法合并”后加强涉外税收征管的若干建议。

关键词：两法合并　涉外税收　征管

abstract:this paper argues that the international aspects of taxation will still exist after the unification of two sets of enterprise income tax laws. aiming at two kinds of one-sided views and burning issues in tax administration concerning foreign-invested enterprises, this paper also puts forward some suggestions for improving tax collection and administration concerning foreign-invested enterprises.

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