--- My son is learning English. What dictionary shall I buy for him?

--- What about this one? It is __________ for beginners.

A．intended

B．operated

C．offered

D．delivered

根据执业文书的性质，属于涉税鉴证类执业文书的是()。

A．房地产企业土地增值税清算报告

B．税收筹划报告

C．涉税咨询答复报告

D．办税事宜建议报告