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利用外资“嫁接”改造老企业,是深化经济体制改革,转换完善企业经营机制,加快老企业更新发展的一条重要途径,也是更多更好吸引外资的一条渠道。税收作为宏观经济调控手段之一,必须充分发挥其调控职能的作用,积极促进老企业“嫁接”的顺利进行,更好地服务于对外开放。一、广东省老企业“嫁接”的现状为了深化改革,促进企业提高经济效益,我省各地积极将外商的资金和先进技术设备以及管理经验注入老企业进行“嫁接”。据不完全统计,到1991年底止,我省有142家企业利用外资改造“嫁接”成为中外合资、合作企业。其中:国营企业88家,集体企业50家,私
The use of foreign investment to “remake” the old enterprises is an important way to deepen the reform of the economic system, transform and perfect the operating mechanism of enterprises, and accelerate the renewal and development of old enterprises. It is also a channel for more and better attracting foreign investment. As one of the means of macroeconomic regulation and control, taxation must give full play to its regulatory functions and actively promote the “grafting” of old enterprises to better serve the opening up. I. Current Situation of “Grafting” of Old Enterprises in Guangdong Province In order to deepen the reform and promote the enterprises to enhance their economic benefits, all localities in our province have actively injected foreign capital, advanced technical equipment and management experience into the old enterprises for “grafting.” According to incomplete statistics, by the end of 1991, 142 enterprises in our province had used foreign investment to transform “grafting” into a Sino-foreign joint venture and cooperative enterprise. Of which: 88 state-owned enterprises, 50 collective-owned enterprises and private enterprises