内容摘要：
本文对“两法合并”后外资企业税前扣除政策的重大变化进行归纳总结：合理工资可以据实列支且不再需要审核；建造期超过12个月的存货借款费用应计入资产成本；汇兑损失税前扣除范围有变化；福利费支出范围扩大了；业务招待费只能按60%扣除；广告费和业务宣传费、公益性捐赠有了扣除限制；与固定资产折旧扣除有关的规定有了变化等。
关键词：外资企业 企业所得税 税前扣除
abstract:this paper summarizes some significant changes in pre-tax deduction items concerning foreign-invested enterprises after the unification of two sets of enterprise income tax laws. these changes involve wages and salaries as expenses, inventory debits, overheads expenses, reception expenses, advertising expenses, publicity expenses, welfare donations, depreciation of fixed assets and etc.