小规模纳税人实行简易征税办法，不得使用和代开增值税专用发票。（ ）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='26235' and id < 2196650 and id<>'2196650' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='26235' and id > 2196650 and id<>'2196650' order by id asc limit 5