新《税收征管法》相关名词解释一、代扣代缴:指有扣缴义务的单位和个人在支付款项时,按照税收法律、行政法规的规定,将取得款项的纳税人应缴纳的税款代扣并缴入国库。二、代收代缴:指有扣缴义务的单位和个人在收取纳税人有关款项时,按照税收法律、行政法规的规定,将纳税人应缴纳的税款代收并缴入国库。三、回避制度:是指执法人员遇有法律、行政法规定的情形,应当不再参加执法活动的制度。四、税控装置:是指具有正确反映纳税人收入情况,保证计税依据和有关数据的正确生成、安全传递及可靠存储,并能实现税收控制和管理的器具和支持该器具的管理系统。五、拍卖:是指以公开竞价的形式,将特定的物品或权利 New “Tax Administration Law” Glossary A, withholding: refers to withholding obligations of units and individuals in the payment of money, in accordance with the tax laws and administrative regulations, the taxpayers will be paid the amount of tax payable Withholding and deposit into the state treasury. Second, collection and payment: refers to the withholding obligations of units and individuals in collecting taxpayers related money, in accordance with the tax laws and administrative regulations, the taxpayers should collect the taxes collected and deposited in the treasury. Third, avoidance system: refers to law enforcement officials in case of law, administrative law, should no longer participate in the system of law enforcement activities. 4. Tax Control Device: It refers to the management system that correctly reflects the income of taxpayers, guarantees the tax base and the correct generation of relevant tax data, safe transmission and reliable storage, and can realize tax control and management. Fifth, the auction: refers to the form of an open auction, the specific items or rights