委托代征是什么意思？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	委托代征是什么意思？
释义	法律分析：委托代征税款就是税务机关通过委托形式将税款委托给代征单位或个人代为征收的意思。是主管税务机关根据代征主体的工作性质和条件，对特定范围纳税人应当缴纳的税款以委托税务机关的名义代为征收税款，行使有限的征税权。法律依据：《委托代征管理办法》第一条税务机关应当严格履行责任，做好监督、管理、检查委托代征工作，包括审查代征人资格，确定委托代征的具体范围，核定和调整代征人代征的个体工商户定额，定期核查代征人的户管信息，辅导和培训代征人代征人员，按有关规定确定代征手续费比率等职责。
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