跨行业的外商投资企业在享受企业所得税税收优惠(主要是“二免三减”和税率24％)的问题上存在一定的复杂性。《涉外税务》1993年第7期刊登莫小彬先生《跨行业的外资企业享受“二免三减”税收优惠的探讨》(以下简称“莫文”)一文,笔者拜读之后,对“莫文”提出的解决上述问题的一些观点不敢苟同,特拟拙文与之商榷。 Foreign-invested enterprises across industries have some complications in enjoying the tax benefits of corporate income tax (mainly “two exemptions and three reductions” and a tax rate of 24%). “Foreign-related Taxation,” Issue 7 of 1993, published by Mr. Mo Xiaobin, “A Study on Tax Concessions for Two-year and Three-year Fulfillment of Foreign-Funded Industries Across Industries” (hereinafter referred to as “Mo Wen”). After reading the book, "Some of the opinions put forward to solve the above problems are not agreed, and the special texts are discussed with them.