关于新《企业所得税法》，说法正确的是（ ）。[2008年5月三级真题]

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25257' and id < 2138364 and id<>'2138364' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25257' and id > 2138364 and id<>'2138364' order by id asc limit 5