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【单选题】
下列关于发票开具要求的说法中，错误的是（ ）。
A.
取得发票时，不得要求变更品名和金额
B.
收购单位和扣缴义务人支付款项时，由付款方向收款方开具发票
C.
不符合规定的发票，不得作为财务报销凭证，任何单位和个人有权拒收。
D.
接到顾客订单即可向其开具发票
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