凡依法负有纳税义务的单位和个人，都应按规定向税务机关办理税务登记。（ ）

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SQL Error: select id,body,options from ***_enewstiku_ where sourceid='29148' and id < 2370654 and id<>'2370654' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku_ where sourceid='29148' and id > 2370654 and id<>'2370654' order by id asc limit 5