题目内容
下列有关注册税务师代理范围和注册税务师权利与义务的表述，正确的是______。
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跨省、市、自治区从事临时经营活动的单位和个人需要领购经营地发票的，应向经营地税务机关提供《外出经营活动税收管理证明》，并______。
A young consultant"s life is tiring. A 41 week starts before dawn on Monday, with a rush to the airport and a flight to 42 the client is based. He can 43 to stay in hotels at least three nights a week, gorging on minibar peanuts and gloomily texting a(n) 44 lover. "It"s quite 45 to spend a year living out of a suitcase," sighs one London-based consultant.So the job 46 "insecure overachievers"— a phrase 47 used in the industry—"who are always worried that they haven"t done enough work," jokes a consultant. Some 60-65% of consultants are recent college-leavers. Most 48 within a few years and take more settled jobs elsewhere in the business world, 49 their experience and 50 allow them to slot in several levels 51 their less-travelled counterparts.The elite consultancies have offices in big cities, which is where 52 young people want to live. The best-paid jobs are in places 53 London and New York. Such cities are also where the culture and dating 54 are richest.Such attitudes are frustrating for firms in Portsmouth or Peoria. 55 consultancies benefit from it. They 56 bright young things in the metropolis and then hire out their brains to firms in the sticks. This is one 57 why consultants have to travel so much.The system 58 , more or less, for everyone. Firms in the provinces get to borrow talent they could not 59 hire. And young consultants get to experience life in the real world before returning to the capital to party with their friends at the weekend. They have it all, 60 enough sleep.
以下有关“增值税检查调整”专门账户的表述，不正确的是______。
某企业财务主管前往当地税务师事务所咨询，下列项目所包含的进项税额，不得从销项税额中抵扣的是______。
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