对一些税源零散、数额较小、征管力量难以全面控管的税种或某些税种的某些税目,以法律、法规的形式,规定某些单位或个人为扣缴义务人,实行代扣代缴,是我国税收征管实践一再证明和国际公认的 For some tax items scattered, the amount is small, the collection of power is difficult to fully control the tax or certain types of tax certain items, in the form of laws and regulations, the provisions of certain units or individuals as withholding agents, the implementation of withholding , Is repeatedly proven and internationally recognized tax collection practice in our country