税收的征税主体是（ ）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27027' and id < 2241320 and id<>'2241320' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27027' and id > 2241320 and id<>'2241320' order by id asc limit 5