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1994年《涉外税务》第7期王树人同志的《也谈跨行业外资企业享受“两免三减”税收优惠的探讨》一文（以下简称“王文”），对莫小彬同志《跨行业外资企业享受“两免三减”税收优惠的探讨》提出了异议。“王文”主张，对跨行业生产经营的外商投资企业如何确定其生产性或非生产性
In 1994, Foreign Tax Affairs No. 7 Comrade Wang Shuren also talked about the article entitled “Study on the Tax Concessions for Two-year and Three-year Reductions for Foreign-funded Enterprises Across Industries” (hereinafter referred to as “Wang Wen”), Enterprises enjoy the “two exemptions and three reductions” tax concessions proposed “raised objections. ”Wang Wen" advocates how foreign-invested enterprises that cross-industry production and management can determine whether they are productive or unproductive