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【单选题】
根据税收征收管理法律制度的规定,下列关于调出发票查验的说法,不正确的是( )。A.
税务机关需要将已开具的发票调出查验时,应当向被查验的单位和个人开具发票换票证
B.
票换票证与所调出查验的发票有同等的效力,被调出查验发票的单位和个人不得拒绝接受
C.
税务机关不得将空白发票调出查验
D.
查无问题的空白发票,税务机关应当及时返还
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A.
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B.
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A.
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B.
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C.
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D.
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A.
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D.
D
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A.
A charge of $500
B.
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C.
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D.
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