根据现行规定，纳税人现场制作食品并直接销售给消费者，按照（ ）缴纳增值税。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24826' and id < 2122013 and id<>'2122013' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24826' and id > 2122013 and id<>'2122013' order by id asc limit 5