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根据《中华人民共和国企业所得税暂行条例》和《中华人民共和国企业所得税暂行条例实施细则》和有关规定以及外贸企业的实际情况，现对外贸企业的亏损弥补和汇兑损益计税问题明确如下：一、关于外贸企业亏损弥补问题外贸企业认1994年开始纳入企业所得税征收范围，并应严格执行?
According to the Provisional Regulations of the People’s Republic of China on Enterprise Income Tax and the Implementation Regulations of the Provisional Regulations of the People’s Republic of China on the Enterprise Income Tax and related regulations and the actual conditions of foreign trade enterprises, the taxation problems of loss compensation and foreign exchange gains and losses of foreign trade enterprises are clearly defined as follows: On the issue of compensation for loss of foreign trade enterprises Foreign trade enterprises recognize that they have been included in the scope of corporate income tax collection since 1994 and should be strictly enforced.