随着“两法合并”步伐的加快,有关企业集团合并申报纳税的相关问题,税企双方均应予以重点关注,本文拟从实践角度对这一问题加以探讨。合并申报纳税的发展状况近年来随着国际竞争的加剧,呈现出以所得税政策适应企业组织结构调整的趋势,其中一个重要特征就是打破了传统会计主体与 With the acceleration of the “merger of the two laws” and the relevant issues concerning the merger and reporting of taxation by enterprise groups, both the taxation and the taxation enterprises should pay close attention to this issue. This paper intends to discuss this issue from a practical point of view. In recent years, with the intensification of international competition, there is a trend of adapting income tax policy to the adjustment of the organizational structure of an enterprise. One of the important features is to break the gap between the traditional accounting subjects and the