下列情形中，（ ）的个体工商户应设立简易账。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24678' and id < 2116318 and id<>'2116318' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24678' and id > 2116318 and id<>'2116318' order by id asc limit 5