题目内容

依《税务稽查工作规程》规定,税务稽查案卷内每份或者每组材料的排列规则是()。

A. 正件在前,附件在后
B. 重要材料在前,其他材料在后
C. 检查意见在前,审理部门意见在后
D. 汇总性材料在前,基础性材料在后

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