随着财税体制改革,委托代征作为方便纳税人缴税,增加税收收入的重要举措,日益成为税务机关加强税源管理、提高征管水平的重要途径,但其却存在由于委代双方目标不一致、信息不对称、税务部门激励监管不力而导致的低效问题。本文利用委托代理理论框架,对委托代征中存在的低效问题进行分析,并提出了通过建立信誉、选择、信息披露、激励、监督惩戒机制等措施来促进委托代征的有效发展。 With the reform of fiscal and taxation system, as an important measure to facilitate taxpayers to pay taxes and increase tax revenue, commissioned collection is increasingly becoming an important way for tax authorities to strengthen the management of tax sources and improve the level of collection and administration. However, due to the inconsistency between the two parties’ Asymmetry, Inadequacy of Incentives by Incentives by the Tax Authorities, Inefficiencies. In this paper, by using the principal-agent theory framework, this paper analyzes the inefficiencies existing in entrusted representation, and proposes to promote the effective development of principal-agent collection through the establishment of credibility, choice, information disclosure, incentive and supervision mechanisms.