下列企业既是增值税纳税人又是资源税纳税人的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24831' and id < 2122294 and id<>'2122294' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24831' and id > 2122294 and id<>'2122294' order by id asc limit 5