根据《中华人民共和国外商投资企业和外国企业所得税法》(以下称税法)及其实施细则的有关规定,对外商投资企业(以下简称企业)合并、分立、股权重组、资产转让等重组业务中有关营业活动延续性认定、资产计价、税收优惠和亏损结转等税务处理问题,规定如下: Pursuant to the relevant provisions of the “Law of the People’s Republic of China on Income Tax of Foreign-invested Enterprises and Foreign Enterprises” (hereinafter referred to as the “Tax Law”) and its implementing rules, relevant provisions on the restructuring of foreign-invested enterprises (hereinafter referred to as enterprises), mergers and acquisitions, Continuity of business activities identified, asset pricing, tax incentives and losses carried forward and other tax issues, the provisions are as follows: