本文认为,“两法合并”后,汇总与合并纳税的方向应该坚持,同时,应妥善处理汇总与合并纳税下的税收与税源背离问题,采取各种有效措施切实加强汇总与合并纳税管理,构建一个既有利于企业集团发展,又有利于区域间横向税收合理分配和征收管理的汇总与合并纳税制度。 This paper argues that after the merger of the two laws, the direction of the tax consolidation and consolidation should be adhered to. At the same time, we should properly handle the issue of taxation and tax source separation under the tax consolidation and consolidation tax collection and adopt various effective measures to strengthen the consolidation and tax consolidation , And to build a consolidated and consolidated taxation system that is conducive both to the development of enterprise groups and to the rational distribution and collection of horizontal cross-tax revenues between regions.