根据增值税现行政策的相关规定，下列项目不属于免征增值税的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24826' and id < 2122035 and id<>'2122035' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24826' and id > 2122035 and id<>'2122035' order by id asc limit 5