关于税负转嫁的说法，正确的有（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27361' and id < 2263674 and id<>'2263674' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27361' and id > 2263674 and id<>'2263674' order by id asc limit 5