根据印花税条例，按定额税率征收印花税的是（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27357' and id < 2263111 and id<>'2263111' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27357' and id > 2263111 and id<>'2263111' order by id asc limit 5