A scope statement is important because it ______ .

A．provides the basis for making future project decisions

B．provides a brief summary of the project

C．approves the project for the stakeholders

D．provides criteria for measuring project cost

我国对外税收协定对投资所得征税实行限制税率，该限制税率一般为（）。

A、0

B、5%

C、10%

D、15%