我国税款预缴制度具有均衡税款入库、调节跨地区经营税收收入归属的作用,在税收实践中表现出较大的灵活性和实用性.但税款预缴在法律层面、制度层面、征管层面都存在一定的不足.该文从理论和实践两个角度对我国税款预缴存在的问题进行分析,并借鉴国际经验与方法,提出了有针对性的对策建议.“,”Pre-paid tax system in China has played a significant role in balancing the speed of turning over to the national treasury and regulating the attribution of revenue from trans-regional business, which has manifested a certain degree of flexibility and practicality in practice. However, there are some issues in pre-paid tax system in the layers of law, institution and management. This paper analyzes existing issues in pre-paid tax system from both theory and practice, making some policy suggestions after drawing on international experiences and methods.