案例：台湾某机械股份有限公司自90年代起开始向大陆销售针织机械，因该公司没有进出口权及进口设备免税指标，为使其产品在大陆市场更具竞争力及获得更大利润，该公司向大陆三资企业购买进口设备免税指标，购得指标后，委托大陆报关公司将设备报关进口后，存于在大陆所租仓库 Case: Taiwan Machinery Co., Ltd. started to sell knitting machinery to the mainland since the 90s. Because the company does not have the right to import and export and import duty-free equipment, in order to make its products more competitive and more profitable in the mainland market, Companies to the mainland to buy foreign-funded enterprises to buy equipment tax-free index, the purchase of indicators, commissioned the mainland customs declaration equipment import declaration, stored in the mainland rented warehouse