下列属于按年计征、分期预缴或缴纳的税种是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id < 2121946 and id<>'2121946' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24824' and id > 2121946 and id<>'2121946' order by id asc limit 5