根据增值税法律制度的规定，下列各项表述中，正确的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26234' and id < 2196567 and id<>'2196567' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26234' and id > 2196567 and id<>'2196567' order by id asc limit 5