下列关于税收的征管，表述正确的是（）。

A、税收的开征、停征以及减税、免税、退税、补税，依照法律的规定执行

B、税务机关应当广泛宣传税收法律、行政法规，普及纳税意识，有偿地为纳税人提供纳税咨询服务

C、税务机关应当依法为纳税人、扣缴义务人的情况保密

D、纳税人、扣缴义务人无权要求税务机关为纳税人、扣缴义务人的情况保密

E、纳税人依法享有申请减税、免税、退税的权利

Which of the following is least likely to be a problem with accounting for internally generated intangible assets（）

A. Costs of developing these assets may not be easily separable.  

B. Potential benefits are difficult to measure.  

C. The potential benefits are spread over a long time period.