发票换票证

拒绝接受《发票换票证》；

Refuse to accept the " invoice-changing certificate ";

24税务机关调出发票查验时，纳税人有索取发票换票证的权利。

Tax payers have the right to ask for invoice returning certificate when tax authorities take away invoices for examination .

辩护律师对当事人以外被羁押人的调查取证问题24税务机关调出发票查验时，纳税人有索取发票换票证的权利。

On Defendant Lawyers ' Investigation and Evidence Collection of Detainees Except the Interested Parties Tax payers have the right to ask for invoice returning certificate when tax authorities take away invoices for examination .

需要将已开具的发票调出查验时，应当向被检查人开具发票换票证。

When there is the need to transfer out the drawn up invoice for examination , the examiner should draw up an invoice change certificate .

需要调出外县（市）的发票查验时，应与该县（市）税务机关联系，使用当地的发票换票证。

When one needs to transfer the invoice out of the county ( city ) for examination , one shall contact the county ( city ) tax authorities and use local invoice-changing certificate .