关于税务规范性文件的制定，说法正确的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id < 2121939 and id<>'2121939' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id > 2121939 and id<>'2121939' order by id asc limit 5