根据现行税法规定，下列业务既征收增值税乂征收消费税的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24828' and id < 2122162 and id<>'2122162' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24828' and id > 2122162 and id<>'2122162' order by id asc limit 5