根据现行税法规定，下列消费品既征收增值税又征收消费税的有（       ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27059' and id < 2243342 and id<>'2243342' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27059' and id > 2243342 and id<>'2243342' order by id asc limit 5