根据企业所得税法的规定，企业所得税的征收办法是（）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26223' and id < 2196510 and id<>'2196510' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26223' and id > 2196510 and id<>'2196510' order by id asc limit 5