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。 From the point of view of taxation practices, this paper analyzes some tax issues that are worthy of attention under the background of the enterprise income tax system reform such as tax administration, pre-tax deduction, tax revenue after the foreign bank branches are transformed into wholly foreign-owned banks. Concessions, etc., and conducted a comprehensive analysis.