refusing to issue tax payment vouchers and receipts; 5.
不予开具完税凭证和出具票据;
refusing to issue tax payment vouchers and receipts;
不予开具完税凭证和出具票据;
article 34 when a tax authority collects taxes, it must issue tax payment receipts to the taxpayers.
第三十四条税务机关征收税款时,必须给纳税人开具完税凭证。
the tax authority shall, within 30 days as of the receipt of such report, examine and verify the relevant documents, and issue tax registration certificates.