涉税专业服务行业执业的基本要求是（ )。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24620' and id < 2110729 and id<>'2110729' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24620' and id > 2110729 and id<>'2110729' order by id asc limit 5