纳税人不办理税务登记的，情节较为严重的，可处以（ ）的罚款。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id < 2263154 and id<>'2263154' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27358' and id > 2263154 and id<>'2263154' order by id asc limit 5