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拜读了《涉外税务》1997年第4期的深圳市地税局宝安检查分局彭礼炎同志所撰《对场地使用权的帐务处理和课税问题的不同认识——与邓之驹同志商榷》一文（以下简称“彭文”），甚为欣慰，一是感谢《涉外税务》编辑部有争鸣专栏，使不同观点的文章有个切磋的园地，有利于思想解放
Read the “foreign tax” 1997 the fourth period of Shenzhen Local Taxation Bureau Baoan Inspection Branch Comrade Peng Liyan wrote “on the right to use the venue accounting and tax issues of different understanding - Deng Zhiju comrades” article (hereinafter referred to as “Peng Wen”) is very gratified. First, I would like to thank the editorial department of “Tax Concerning Foreign Affairs” for its contested column. This will help to make the article of different perspectives a good place for discussion and will be conducive to the liberation of ideas