根据企业所得税法律制度的规定，下列各项中，属于企业所得税纳税人的是 ( )。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id < 2187699 and id<>'2187699' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id > 2187699 and id<>'2187699' order by id asc limit 5