对涉税事项的合法性、合理性进行鉴定和证明的服务是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24661' and id < 2116038 and id<>'2116038' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24661' and id > 2116038 and id<>'2116038' order by id asc limit 5