代扣代缴、代收代缴税款是按照税法规定，由负有扣缴义务的单位代纳税人扣缴应纳税款的一种方式。《中华人民共和国税收征收管理法》第四条规定：法律、行政法规规定负有代扣代缴、代收代缴税款义务的单位和个人为扣缴义务人，扣缴义务人必须按照法律、行政法规的规定代扣代缴 Withholding and payment of tax on behalf of the collection and payment of taxes is in accordance with the provisions of the tax law, the withholding obligations of taxpayers on behalf of the tax withheld a way. Article 4 of the Law of the People’s Republic of China on the Administration of Tax Collection stipulates that units and individuals obligated to withhold and pay taxes as stipulated by laws and administrative regulations shall be withholding agents and that the withholding agents must, in accordance with law , The provisions of administrative regulations withholding