丽江市地税直属征收分局采取“四及时”措施,做好税款代扣代缴工作,取得了良好的效果。一是及时宣传。做到提前向企业做好纳税辅导和政策宣传,让纳税人心中有数,方便扣缴义务发生时主动报告,自觉履行代扣代征义务。二是及时委托。及时与企业联系,发放代扣代缴委托书和代扣代缴 Lijiang City, directly under the local tax collection branch to take “four timely” measures, good tax withholding payments, and achieved good results. First, timely publicity. Doing advance tax counseling and policy advocacy to enterprises so that taxpayers know what to do in case of any withholding obligations, take the initiative to report and voluntarily perform the withholding obligations. Second, timely commissioned. Promptly contact with the enterprise, issue withholding proxy and withholding and payment