出口企业进料加工“间接出口”深加工的税收政策问题一直是广大出口企业和进出口税收管理部门关心的热点问题。特别是在沿海开放地区和加工贸易货物出口比重比较大的地区，由于外商投资企业的国内关联企业生产分工的细化，购买“间接出口”货物深加工的业务日益增多。而相应的? Export enterprises processing “Indirect export” Deep processing of tax policy has been the majority of export enterprises and import tax administrations concerned about the hot issues. Especially in the open coastal areas and the relatively large proportion of the export of processing trade goods, due to the refinement of the division of labor among the domestic-affiliated enterprises of foreign-invested enterprises, the business of deep processing of goods for “indirect export” has been increasing. And the corresponding?