题目内容

委托方在代理期限内可单方面终止代理行为的情形包括______。

A. 委托人死亡或解体、破产
B. 税务代理执业人员未按代理协议的约定提供服务
C. 税务师事务所破产、解体或被解散
D. 税务代理人员未按照委托方的授意进行税务代理
E. 税务师事务所被注销资格

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甲税务师事务所按协议依法代理乙企业的涉税事宜,具体代理事项由注册税务师张某完成,下列行为属于共同承担法律责任的有______。

A. 乙企业在协议中要求甲事务所及税务师张某将企业的增值税混合销售行为作为营业税项目申报纳税,甲事务所及税务师张某表示可以代理
B. 在代理过程中,乙企业请税务师张某协助少计收入,多列成本,并按此节税金额给税务师张某提成,税务师张某表示同意
C. 在代理过程中,税务师张某表示可以协助乙企业少计收入,多列成本,但要求按此节税金额提成,乙企业不表示反对
D. 乙企业在注册税务师张某不知情的情况下提供虚假的生产、经营情况和财务报表,造成税款申报错误的
E. 乙企业违反代理协议的规定,致使注册税务师张某不能履行或不能完全履行代理协议的

Sometime in the middle of the 15th century, a well-to-do merchant from London buffed more than 6,700 gold and silver coins on a sloping hillside in Surrey. He was fleeing the War of the Roses and planned to return during better times. But he never did. The coins lay undisturbed until one September evening in 1990, when local resident Roger Mintey chanced upon them with a metal detector, a device used to determine the presence of metals. Mintey’s find—much of which now sits in the British Museum-earned him roughly $350,000, enough to quit his job with a small manufacturer and spend more time pursuing lost treasure. But digging up the past is controversial in Britain. In many European countries, metal detectorists, or people using metal detectors, face tough regulations. In the U.K., however, officials introduced a scheme in 1997 encouraging hobbyists to report their discoveries (except for those falling under the definition of treasure, like Mintey’s find, which they are required to report)—but allowing them to keep what they find, or receive a reward. Last year, a hidden store was uncovered in a field outside Birmingham. It consists of more than 1,500 gold and silver objects from the seventh century and was valued at more than $4.5 million. While local museums hurry to raise enough money to keep the find off the open market, it sits in limbo, owned by the Crown but facing claims by the landowner and the metal detectorist who found it. The find marks the latest battleground in the increasingly heated conflict between the country’s 10,000-20,000 metal detectorists and the museum workers determined to protect its precious old objects. Supporters say the scheme stems the loss of valuable information about precious old objects, while opponents argue that metal detectorists don’t report everything. The debate centers on the larger question of who owns the past. "There’s been a slow move over the centuries that precious old things belong to us all," says Professor Christopher Chippindale of Cambridge University. But in Britain at least, the temptation of buried treasure could change all that. As for the find outside Birmingham, it is still unclear ______.

A. how much it is worth
B. how it was discovered
C. who is entitled to it
D. what it is made up of

税务师事务所有______行为的,由省税务局予以警告或者处一千元以上一万元以下罚款,责令其限期改正;逾期不改正或者情节严重的,向社会公告。

A. 未按规定承办相关业务的
B. 未按照协议规定履行义务而收费的
C. 出具虚假涉税文书,但尚未造成委托人未缴或者少缴税款的
D. 采取夸大宣传、诋毁同行、以低于成本价收费等不正当方式承接业务的
E. 出具虚假涉税文书,造成委托人未缴或者少缴税款的

税务委托代理关系变更的原因有______。

A. 委托代理项目发生变化的
B. 委托方破产
C. 由于注册税务师对委托人行业非常熟悉,可以提前完成协议的
D. 注册税务师发生变化的
E. 由于客观原因,需要推迟完成协议时间的

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