根据《企业所得税法》的规定，关于企业所得税的纳税地点，下列表述正确的有（ )。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25066' and id < 2132091 and id<>'2132091' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25066' and id > 2132091 and id<>'2132091' order by id asc limit 5