《涉外税务》1992年第四期刊登陈筠同志《外商投资企业获利年度的确定》一文,笔者读后,对该文关于外商投资企业获利年度的确定标准不敢苟同,现提出来与陈筠同志商榷。“陈文”认为,确定外商投资企业的获利年度,不应以《中外合资企业会计制度》反映在企业财务报表上的盈亏额标准,而应以《外商投资企业和外国企业所得税法》规定税务部门核定企业的应纳税所得额为标准。这里,“陈文”把“获利”与“应纳税所得额”等同起 Foreign Taxation, Fourth Issue, 1992 Comrade Chen Yun published the article entitled “Confirmation of the Year of Profitable Foreign-Funded Enterprises”. After reading this article, the author disagreed with the criteria for determining the profit-making year for foreign-invested enterprises. Discuss with Chen Yun. According to Chen Wen, determining the profit-making year for foreign-invested enterprises should not reflect the profit and loss standards on the financial statements of Sino-foreign joint ventures, but should be based on the Income Tax Law of Foreign-invested Enterprises and Foreign Enterprises Tax authorities approved the taxable income of enterprises as a standard. Here, “Chen Wen” to “profit” and “taxable income” equal