国税发[2004]136号文《关于商业企业向货物供应方收取的部分费用征收流转税问题的通知》,规范了商业企业向货物供应方收取的部分费用流转税的征收政策。但在实务中,商业企业向货物供应方收取的费用还存在着多种形式,同时,商业企业收取的各种形式的费用在会计上如何处理,现行会 Guoshuifa [2004] No. 136 Circular of the State Administration of Taxation on Issues Concerning the Collection of Turnover Taxes on Part of the Fees Charged by Commercial Enterprises to Cargo Suppliers regulates the collection policy of part of the turnover tax levied by commercial enterprises on the supply side. However, in practice, there are various forms of fees charged by commercial enterprises to the suppliers of goods. At the same time, various forms of fees charged by commercial enterprises are dealt with in accounting.