下列保险费不可以在企业所得税前扣除的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='24837' and id < 2122459 and id<>'2122459' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='24837' and id > 2122459 and id<>'2122459' order by id asc limit 5