下列税种实行多次课征制的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id < 2121936 and id<>'2121936' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id > 2121936 and id<>'2121936' order by id asc limit 5