“间接出口”是指外商投资企业（以下简称“上游企业”）用进口料件加工成品后不直接出口，而是转让给另一承接过料加工的外商投资企业（以下简称“下游企业”）进行更加工、装配后出口的购销业务。间接出口产品亦即上游企业生产销售的那部分产品。我国在1996年6月前规定，对外 “Indirect export” refers to a foreign-invested enterprise (hereinafter referred to as “upstream enterprise”) that does not directly export finished products using imported materials but transfers the same to another foreign-invested enterprise that undertakes the processing (hereinafter referred to as “downstream enterprise” Processed more, after the assembly of export sales business. Indirect exports that upstream production and sales that part of the product. Our country stipulated before June 1996, external