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问1:纳税人申报办理税务登记时应提供那些证件?答:根据《中华人民共和国税收征收管理法实施细则》(以下简称《实施细则》)第十二条及国家税务总局规定,纳税人向税务机关提出书面申请,并出示以下证件和资料:(1)营业执照或其他核准执业证件;(2)有关合同、章程、协议书;(3)银行账?
Question 1: In accordance with Article 12 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Administration of Tax Collection (hereinafter referred to as the “Detailed Rules for Implementation of the Tax Collection Law”) and the regulations of the State Administration of Taxation, taxpayers should provide those documents for declaration of tax registration The tax authorities shall submit a written application and present the following documents and materials: (1) business license or other approved practicing certificates; (2) relevant contracts, articles of association and agreements; (3) bank accounts?