税务机关依照法定的税种、税率对某企业征税，这一行为是（ )

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SQL Error: select id,body,options from ***_enewstiku where sourceid='29068' and id < 2366100 and id<>'2366100' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='29068' and id > 2366100 and id<>'2366100' order by id asc limit 5