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The contrastive analysis of Polish and Vietnamese literary works reveals many phenomena related to grammatical category of tense, which can not be explained using the concepts of traditional or non-traditional approaches to grammatical categories in general, and the category of tense in particular. These difficulties speak for the necessity of taking a more relevant approach to all language facts, which are labeled "tense". The purpose of our paper is to signal such an approach, which will serve as a theoretical basis for interlingual contrastive analysis. We claim that interlingual contrastive analysis of tense should not aim to find out the differences and/or similarities in the ways and/or the means expressing tenses, but, first of all, to elucidate the differences and/or similarities in the ways different languages look at the logical time, and the means used by them to define it. 
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