关于企业单独收取的包装物押金，下列消费税税务处理正确的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24828' and id < 2122126 and id<>'2122126' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24828' and id > 2122126 and id<>'2122126' order by id asc limit 5