委托代征是指由税务机关依法委托的单位或个人代理税务机关和税务人员进行税款征收的活动。《税收征管法实施细则》第四十四条规定:“税务机关根据有利于税收控管和方便纳税的原则,可以按照国家有关规定委托有关单位和人员代征零星分散和异地缴纳的税收,并发给委托代征证书。受 Entrusted collection refers to the tax authorities entrusted by tax authorities or individuals acting tax authorities and tax officials for tax collection activities. Article 44 of the Detailed Rules for the Implementation of the Law on the Administration of Tax Collection stipulates: "In accordance with the principle of facilitating tax control and facilitating tax payment, the tax authorities may entrust the relevant entities and personnel to collect sporadic and off-site tax revenues in accordance with the relevant provisions of the state and concurrently To entrust the commission on behalf of the certificate