下列有关税务行政处罚裁量权的说法中，正确的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24694' and id < 2116629 and id<>'2116629' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24694' and id > 2116629 and id<>'2116629' order by id asc limit 5