老企业嫁接是指老企业以现有的厂房、设备、技术等折价作股与外商合资、合作,引进国外资金、技术和管理经验,对原有企业进行改造。这是弥补老企业技改资金不足,增强企业后劲的有效途径,也是我国利用外资、引进技术的重要形式。老企业嫁接前一般都实行了承包,负有一定的上交财政税收任务,而合资后,除享受合资企业的税收优惠外,外方尚要分走一部分利润,因此,老企业嫁接后可能暂时会影响国家和企业收入的问题,这是当前在 Grafting refers to the old enterprises with the existing plant, equipment, technology and other discount shares and foreign joint ventures, cooperation, the introduction of foreign capital, technology and management experience, the transformation of the original business. This is an effective way to make up for the lack of funds for technological upgrading in old enterprises and enhance their stamina. It is also an important form of utilizing foreign investment and introducing technology in our country. Before the grafting, the old enterprises generally implemented the contract, and they had certain financial and taxation tasks turned over. After the joint venture, in addition to enjoying the preferential tax treatment for the joint ventures, the foreign parties still had to divide part of their profits. Therefore, the old enterprises may be temporary after grafting This will affect the income of the state and enterprises. This is the current issue