随着市场经济的快速发展,公司重组、债务重组、股权重组行为日益频繁。外商投资企业合并作为公司重组的一种特例,促进了外商投资企业扩大生产经营规模,提高市场竞争力。在内外资企业所得税制统一之前,由于外商投资企业享受企业所得税的税收优惠,因此,外商投资企业合并行为有其? With the rapid development of market economy, corporate reorganization, debt restructuring and equity restructuring are becoming more frequent. As a special case of corporate restructuring, the merger of foreign-invested enterprises has promoted the expansion of the scale of production and operation of foreign-invested enterprises and the enhancement of market competitiveness. Prior to the unification of income tax systems for domestic and foreign-funded enterprises, foreign-invested enterprises have merged behavior because they enjoy the tax benefits of enterprise income tax.