所谓“三代”,是由从事批发业务的国营、集体企业和个体业户,对国营、集体企事业单位,用现金和现金支票以批发价购物和个体批发进货时,由批发单位根据税务部门的委托,履行代征代扣代缴税款的一种征管办法。据调查,“三代”工作中存在着以下主要问题:一是只顾单位,个人利益,不管国家收入流失。部分企业在履行“三代”义务时,只搞象征性代扣税,以应付税务机关的检查,有的为了完成销售任务和效益定额指标,干脆不代扣税款。二是有些批发单位法制观念不强,不能依法按章办事。如有的对从事水果贩运户不代征税款,只代扣进货方的营业税;有的则采取委托销售方式,不代扣税,只就手续 The so-called “Three Dynasties”, by the wholesale and retail units of state-owned enterprises, collective enterprises and individual businesses, state-owned enterprises, collective enterprises and institutions in cash and cash checks wholesale purchase and individual wholesale purchase, the wholesale unit according to the tax department Entrust, perform tax collection and withholding a kind of collection and management methods. According to the survey, the following major problems exist in the “Three Dynasties” work: First, they only consider the interests of their own units and individuals regardless of the loss of state revenue. Some enterprises perform only the symbolic withholding tax when fulfilling the “Three Generations” obligations so as to cope with the inspections by the tax authorities. Some do not even forgo tax deductions in order to complete the tasks of sales and the quota of benefits. Second, the concept of legal system in some wholesale units is not strong and can not act according to law. If any, those engaged in fruit trafficker do not charge tax, only withhold the sales tax on the part of the buyer; others adopt the method of entrusted sales and do not pay the tax, but only on the formalities