（多选题）下列业务中，按照3%征收率征收增值税的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26221' and id < 2196206 and id<>'2196206' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26221' and id > 2196206 and id<>'2196206' order by id asc limit 5