安徽省铜陵市国家税务局从2013年5月1日开始,向在国税部门申请代开发票的临时纳税人以及超定额补税的个体工商户代征地方税费。通过国税局和地税局这种征管协作,最大限度地堵塞税收漏洞,有效地增加了地方政府可用财力。明确代征范围。此次代征地方税的范围主要有两个:一是个人从事临时经营申请代开国税发票时应 Tonglian City, Anhui Province, State Revenue Administration from May 1, 2013 onwards, the tax department to apply for an invoice on behalf of the provisional taxpayers and super-fixed-income tax collection of individual businesses to levy local taxes and fees. Through the collection and management of the Internal Revenue Service and the Local Taxation Bureau, the tax loopholes are blocked to the maximum and the available financial resources of local governments are effectively increased. Explicit range. The scope of tax collection on behalf of the local There are two main: First, individuals engaged in temporary operations on behalf of the tax invoice should be