通过“招、拍、挂”程序承受土地使用权的应按（ ）计征契税。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id < 2263134 and id<>'2263134' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id > 2263134 and id<>'2263134' order by id asc limit 5