根据个人所得税法律制度的规定，下列情形中，不征收个人所得税的有( )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id < 2187718 and id<>'2187718' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26098' and id > 2187718 and id<>'2187718' order by id asc limit 5