关于增值税纳税义务和扣缴义务发生时间，下列说法正确的有（ )0

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24827' and id < 2122077 and id<>'2122077' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24827' and id > 2122077 and id<>'2122077' order by id asc limit 5