中华人民共和国发票管理办法/Chapter 4 发票的开具和保管Article 27In force开具发票的单位和个人应当在办理变更或者注销税务登记的同时，办理发票的变更、缴销手续。Administrative Regulations · State Council · In force from July 20, 2023Article 26Back to full textArticle 28