地方零散工商税收委托代征制度的建立与推行 ,对于加强税收征管 ,堵塞税征管理漏洞 ,调动当地政府组织收入 ,完成地方税收任务具有重要的作用。大同市地税局自 1994年实行了零散税收的委托代征 ,近六年的实践表明 ,委托代征是一项切实可行并行之有效的征管制度。税务机构分设后 The establishment and implementation of the system of local agency of taxation entrusted by the scattered industrial and commercial taxation plays an important role in strengthening tax collection and administration, blocking loopholes in tax collection and administration, mobilizing local government revenue and completing local taxation tasks. Taxation Bureau of Datong City since 1994, the implementation of scattered tax commission collection, nearly six years of practice shows that commissioned collection is a viable and effective collection and management system. Tax agencies after the establishment