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