基本案情2002年,某县税务局根据《中华人民共和国税收征收管理法实施细则》第四十四条的有利于税收控管和方便纳税原则,通过协商,与某房地产开发公司签订了委托代征税款协议并发放《委托代征税款证书》。协议约定:房地产开发公司在支付建筑施工方工程款时代征施工方营业税金及 Basic case In 2002, a county tax bureau in accordance with the “People’s Republic of China Tax Collection and Management Law,” the implementation of Article 44 of the tax control and tax conducive to the principle of convenience, through consultation, signed a commission with a real estate development company Tax agreement and issue “commission on behalf of the tax collection certificate.” Agreement: real estate development companies in the construction project to pay the construction period when the construction business tax levied by the operator and