税务师事务所合伙人或者股东中，税务师占比应高于（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24620' and id < 2110737 and id<>'2110737' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24620' and id > 2110737 and id<>'2110737' order by id asc limit 5