２００１年新、老外商投资企业出 口退税统一后，对间接出口税收政策的调整或规范就迫在眉睫了。有人以老企业出口货物由免征免退政策改为出口退税政策为理由，主张间接出口应该视同内销征税。间接出口业务是加工贸易的一个重要环节，许多进料加工企业（主要是外商投资企业）以 After the reunification of the export tax rebate of new and old foreign-invested enterprises in 2001 is unified, the adjustment or regulation of the indirect export tax policy is imminent. Some people use the old enterprises to export goods exempt from the exemption from the policy of export tax rebate policy as a justification, that indirect exports should be treated as domestic sales tax. Indirect export business is an important part of processing trade. Many feed processing enterprises (mainly foreign-invested enterprises)