根据《税收征收管理法》及其实施细则的规定，下列属于税务机关的职权的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24622' and id < 2111589 and id<>'2111589' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24622' and id > 2111589 and id<>'2111589' order by id asc limit 5