纳税人领取的税务登记证件和扣缴义务人领取的代扣代缴、代收代缴税款凭证，不得转借、涂改、损毁、买卖或者伪造。
The tax registration certificate issued to taxpayers and the tax withholding or tax collection certificate issued to tax withholding agents shall not be permitted to be lent to others , altered , damaged , sold or forged .
代扣代收税款凭证