下列关于企业所得税确认收人时间的说法，正确的是（ )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24836' and id < 2122412 and id<>'2122412' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24836' and id > 2122412 and id<>'2122412' order by id asc limit 5