“三代”是指代扣代缴、代收代缴和委托代征三种涉税业务。代扣代缴是指税收法律、行政法规已经明确规定负有扣缴义务的单位和个人在支付款项时,代税务机关从支付给负有纳税义务的单位和个人的收入中扣留并向税务机关解缴税款的行为;代收代缴是指税收法律、行政法规已经明确 “Three Generations ” refers to the three types of tax-related businesses such as withholding, collection, collection and entrustment. Withholding refers to the tax laws and administrative regulations have clearly stipulated that withholding obligations of units and individuals in the payment of money, on behalf of the tax authorities from the tax paid to the units and individuals with the obligation to pay the tax detained and to the tax authorities The act of paying taxes means that tax collection and payment refer to tax laws and administrative regulations have been made clear