贵刊1995年第三期周宝山先生发表的（税改后外商投资企业税收征管的几个问题），本人持有不同看法，提出参洋c一、受托方接受商品，不做自购自销，只收取手续费情况下，受托方的帐务处理：（仍引用原例）某企业为X公司代销商品一批，按净货价（不含税价）5000元接受，合同规定 In your third issue, 1995, Mr. Zhou Baoshan published several issues on tax collection and administration of foreign-invested enterprises after the tax reform. I hold different opinions and proposed to participate in the foreign exchange business. C. The trustee accepts the goods and does not purchase, sell, sell , Only charge fees, the trustee of the accounting treatment: (still citing the original case) A company for the X company consignment of goods, according to the net price (excluding tax price) 5000 yuan to accept the contract