关于纳税义务的主体，下列说法不正确的是

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SQL Error: select id,body,options from ***_enewstiku where sourceid='28406' and id < 2321272 and id<>'2321272' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='28406' and id > 2321272 and id<>'2321272' order by id asc limit 5