待缴库税款是伴随着经济和科技的发展而新生的一种税款缴纳方式。它主要是指从异地缴纳和从第三方账户划缴的不能直接缴库的非现金税款。具体包括(一)从异地(含国外)汇款缴纳到国库的税款;(二)从第三方账户划缴到国库 Tax payable pending payment is a new form of tax payment accompanying the development of economy and science and technology. It mainly refers to non-cash taxes that can not be paid directly from banks paid off-site and from third-party accounts. Specifically, they include (1) taxes paid to the treasury from remittances (including abroad); (2) the transfer of funds from third party accounts to the treasury