某税务师事务所在2015年省注税协会组织的行业检查中，被查出以下问题，请分别指出下面行为应面临的处罚
事务所出具虚假的企业所得税汇算清缴报告，导致委托人少纳所得税，经查实情节十分严重。
参考答案：
非涉税鉴证服务违反税收法律、行政法规，造成纳税人未缴或者少缴税款的，除由纳税人缴纳或者补缴应纳税款、滞纳金外，对非涉税鉴证服务人处纳税人未缴或者少缴税款50％以上3倍以下的罚款。同时，因情节严重，撤销执业备案或者收回执业证，并提请工商行政管理部门吊销税务师事务所的营业执照。省税务师管理中心应当将处罚结果向国家税务总局备案，并向社会公告。
阅读下列材料, 从所给的五个选项(A、B、C、D、E)中，选出符合各小题要求的最佳选项，其中有一项是多余选项。 53. ___________ Rik has graduated from ahigh school and he wants to find a job with high pay in the town. He has just passed his driving test. He loves vehicles a lot. 54. ___________ Mrs. Sphinx is a middle aged woman. She is out of work now. It is hard for her to find a suitable job for the lack of special train when young. However, she has a large family with four children to support. 55. ___________ Christina, young and attractive, is good at English. She wants to go abroad to run a hotel after graduation. But she is lack of experience. So she needs practice. 56. ___________ Jacky is a newly-graduated college student. He majors in computer. He also plays guitar fairly well. So he entertains himself with it when he is free.
|