税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。

When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must Be issued to the taxpayers.

youdao

税务机关征收税款和扣缴义务人代扣、代收税款时，必须给纳税人开具完税凭证。

When the tax authorities collect tax payments and the tax withheld or collected by withholding agents, tax payment receipts must Be issued to the taxpayers.

youdao