随着对外经济的进一步发展,外商投资企业采取“境外卖单、国内取货”形式销售产品不断增多。所谓“境外卖单、国内取货”(以下简称“卖单”),就是外商投资企业与境外客商签订购销合同,接受客商定货,然后按订单的要求进行生产,生产的产品不运出境外,而是直接运往客商指定的境内企业交货(境内企业均为外商投资企业和来料加工企业)。货款由企业直接与境外客商以外汇结算。发货方和收货方同时向海关办理货物进出口手续。如汕头市中外合资经营企业华成纤维有限公司,是一个专门生产喷胶棉的企业,其产品80％采用“卖单”形式销售,所用原材料均 With the further development of the foreign economy, foreign-invested companies are increasingly selling products in the form of “overseas sell orders and domestic pick-ups”. The so-called “overseas sell orders and domestic pick-ups” (hereinafter referred to as “sell orders”) means that foreign-invested enterprises sign purchase contracts with overseas merchants, accept orders from merchants, and then carry out production according to the requirements of the orders. The products produced are not shipped out of the country. Shipped directly to domestic companies designated by the merchants for delivery (domestic companies are foreign investment companies and processing companies). The purchase price shall be settled by the company directly with foreign merchants in foreign currency. The consignor and the consignee simultaneously handle the import and export formalities of the goods. Such as Shantou City Sino-foreign joint venture Huacheng Fiber Co., Ltd., is a company specializing in the production of penstock spray, 80% of its products are sold in the form of “sell orders”, and all raw materials used are sold.