问:纳税人申报办理税务登记时应提供哪些证件?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》)第十二条规定,纳税人办理税务登记需要向税务机关提供有关证件、资料。按照规定,纳税人应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 Q: What documents should taxpayers provide when applying for tax registration? A: According to Article 12 of the Detailed Rules for the Implementation of the Law of the People’s Republic of China on the Collection and Administration of Taxes (hereinafter referred to as “Regulations”), taxpayers need to apply for tax registration Authorities to provide relevant documents, information. In accordance with the provisions, taxpayers should submit a written application to the tax authorities and produce the following documents and information: (1) business license or other