在税收征管实践中,税收的代扣(代收)代缴和委托代征两种征收方式比较容易混淆。如果税务机关随意强加代扣(代收)代缴义务,或者不依法、不依程序委托代征,都会引发税收执法风险。因此,必须透过这两种征收方式都是代收税款的表象,分辨清楚两者在实质上的区别,从而主动规避风险。 In the practice of tax collection and administration, it is relatively easy to confuse the withholding (collection) of tax and the collection of two types of collection by entrustment. If the tax authorities arbitrarily impose on behalf of the agency (collection) obligations to pay, or not in accordance with the law, not entrusted on behalf of the procedure, will lead to tax law enforcement risk. Therefore, we must take the initiative to evade risks through the appearance that these two types of levies are collected taxes, and the difference between the two is clearly identified.