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Tue Jun 12 15:58:48 CST 2018

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　　多项选择题

　　纳税人在《外管证》注明地进行生产经营前，应当在《外管证》注明地进行生产经营前向当地税务机关报验登记，提交下列证件、资料（）。

　　A.税务登记正本

　　B.《外出经营活动税收管理证明》

　　C.税务登记副本

　　D.营业执照

　　【正确答案】BC

　　【答案解析】本题考核外出经营报验登记的有关规定。纳税人应当在《外管证》注明地进行生产经营前向当地税务机关报验登记，并提交下列证件、资料：税务登记证件副本；《外管证》。

【我要纠错】责任编辑：rain

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