The specific issue is whether the FIE should treat its future tax rate as 25% (the statutory rate) or 15% (the N&HTES rate) for purposes of calculating its deferred tax assets and liabilities?

• 问题是该外商投资企业在进行递延所得税处理时是应该将其未来适用税率确定为25%25 (法定税率) 或15%25 (如果被认定为高新技术企业应适用的税率)？