题目内容
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______。
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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 ______.
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。
税务委托代理关系变更的原因有______。
税务代理的委托方、受托方就委托代理协议内容取得一致意见后，双方应就约定内容签订委托代理协议书。委托代理协议书由______签名盖章。
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