税务机关征收税款时，必须向纳税人出具()？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	税务机关征收税款时，必须向纳税人出具()？
释义	税务机关征收税款时，必须向纳税人出具()？税务机关征收税款时，必须向纳税人出具()《税收征管法》第34条规定，“税务机关征收税款时，必须给纳税人开具完税凭证”。完税凭证是指税务机关征收税款、扣缴义务人代扣或代收税款时，向纳税人开具的、证明纳税人履行纳税义务的书面凭证。完税凭证是全面反映税收征纳情况的书面文件。既是纳税单位和个人履行纳税义务的合法凭证，又是税务机关进行税收会计和统计核算、监督的原始凭证这样解释大家理解吗？该内容由赵军律师和律说律答共创回答
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