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该文回顾了2004年以来出口货物视同内销政策的演变过程,分析其政策意图,探讨了视同内销政策存在的主要问题,并提出了相应的政策调整建议.“,”This paper reviews changes of the policy of exports deemed as domestic sales since 2004 by analyzing its intentions and existing issues. Furthermore, it puts forward some corresponding policy suggestions.