外贸进出口公司一直享受着国家各项优惠政策，采用不同于一般企业的会计核算。但从1993年开始要求采用普通的（商品流通企业会计制度），1994年起开始征收企业所得税后，外贸企业的特殊地位受到挑战。如何用好进出口经营权，大力开展代理进出口业务是市场经济下外贸企业一大主? Foreign trade import and export companies have always enjoyed various preferential policies of the country and adopted accounting calculations different from those of ordinary enterprises. However, from 1993 onwards, it was required to adopt an ordinary (commercial enterprise accounting system). Since the beginning of the collection of corporate income tax in 1994, the special status of foreign trade companies has been challenged. How to make good use of the right to operate import and export, and vigorously carry out the agency import and export business is a major foreign trade company under the market economy?