《中华人民共和国税收征收管理法实施细则》规定，纳税人需要延期徼纳税款时，应当在缴纳税款期限届满前提出申请，并报送（ ）材料。

(Question 1): The question asks about the required documents when a taxpayer needs to apply for a deferred payment of taxes according to the "Implementation Regulations of the People's Republic of China on the Administration of Tax Collection." The correct answer is BCDE. This means the taxpayer needs to submit the following materials: B: 申请延期缴纳税款报告 (Application for Deferred Payment of Taxes Report) C: 当期货币资金余额情况及所有银行存款账户的对账单 (Bank Statements of the Current Monetary Funds and All Bank Deposit Accounts) D: 资产负债表 (Balance Sheet) E: 应付职工工资和社会保险费等税务机关要求提供的支出预算 (Budget for Expenditures Required by Tax Authorities, Including Employee Wages and Social Insurance Fees)