根据企业所得税法的规定，下列税务处理不正确的是（ ）

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27060' and id < 2246154 and id<>'2246154' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27060' and id > 2246154 and id<>'2246154' order by id asc limit 5