It depends on how many samples you have.
If you only compare one sample to the second, you can pool and call peaks and then directly calculate RPKM ratios for each peak.
It you have more samples, you may want to use IDR to score differential peaks.
You may also use packages such as Fseq or HOMER to treat one group as ChIP experiment while the other group as control to call peaks.
Alternatively, you could pool all the samples to call peaks, then calculate read counts in each peak for each sample, and then use DESeq2 or other differential tools to calculate significantly different peaks’ significance and effect size.