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下列说法正确的是（）。 A．代扣代缴是法定义务人、与纳税人有经营业务往来的单位和个人在向纳税人收取款项时，依照税收的规定收取税款 B．代收代缴是指按照税法规定，法定义务人在向纳税人支付款项时，从所支付的款项中直接扣收税款的方式 C．委托代征是指受托单位按照税务机关核发的代征证书的要求，以税务机关的名义向纳税人征收一些零散税款的一种税款征收方式 D．邮寄申报纳税是指纳税人在邮寄纳税申报表的同时，经税务机关审核，汇寄并解缴税款的方式

A.代扣代缴是法定义务人、与纳税人有经营业务往来的单位和个人在向纳税人收取款项时，依照税收的规定收取税款
B.代收代缴是指按照税法规定，法定义务人在向纳税人支付款项时，从所支付的款项中直接扣收税款的方式
C.委托代征是指受托单位按照税务机关核发的代征证书的要求，以税务机关的名义向纳税人征收一
D.邮寄申报纳税是指纳税人在邮寄纳税申报表的同时，经税务机关审核，汇寄并解缴税款的方式

【参考答案】

C,D

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