委托代征手续费是国家为了加强税收征管,弥补征收力量不足,堵塞税收漏洞,允许按照代征税款的5%以下提取的一种手续费。这一政策执行以来,对加强零散税源的控管,减少税款流失,增加国家财政收入,起到了一定的积极作用。但随着依法治税的加强,征管改革的逐步深入,这一政策已不能适应形势的需要,应加以研究、规范。一、存在的问题1.提取范围扩大。委托代征税款的确定应该有三个前题条件:其一,对边远地区交通不便,税务机关不易 Commission commission fee is the state in order to strengthen tax collection and management, to make up for the lack of collection, plug the tax loopholes in the tax allowance in accordance with the 5% of the following to withdraw a fee. Since the implementation of this policy, it has played a positive role in strengthening the control over scattered sources of tax revenue, reducing tax losses and increasing state revenue. However, with the strengthening of tax administration according to law and the gradual deepening of collection and administration reform, this policy can no longer meet the needs of the situation and should be studied and regulated. First, the existing problems 1. Extraction extended. There should be three prerequisites for the commission tax collection: First, it is not easy for the tax authorities to handle inconvenient traffic in remote areas