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《涉外税务》编辑部： 我公司是一自营出口的外商投资企业，于１９９４年８月成立，生产和销售抽纱工艺品。公司于２０００在巴西成立一个境外独资公司，并于２０００年１０月份把本公司生产的抽纱品货值１４万美元，发往巴西作为在国外的投资。请问：对自营出口企业在境外设立
Foreign Taxation Department: Our company is a self-supporting foreign-invested enterprise. It was established in August 1994 and produces and sells handicrafts of Artex. In 2000, the company established a wholly foreign-owned company in Brazil. In October 2000, the value of the company’s drawn-art products was US $ 140,000 and was sent to Brazil as an investment abroad. I would like to ask: the self-owned export enterprises set up overseas