委托代征是指税务机关和代征单位按照《委托代征管理办法》要求,双方签订委托代征协议,由代征单位代征零星、分散和异地缴纳税收的行为。税收委托代征在加强税收控制、方便纳税等方面发挥了重要作用。 Entrusted collection refers to the tax authorities and consign units in accordance with the “entrusted consignment management approach” requirements, the two sides signed a commission consignment agreement, on behalf of the collection unit sporadic sporadic, scattered and off-site payment of taxes. Tax commission on behalf of the tax collection in strengthening the control, to facilitate tax and other aspects has played an important role.