目前，房产税纳税义务人不包括（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='25270' and id < 2138713 and id<>'2138713' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='25270' and id > 2138713 and id<>'2138713' order by id asc limit 5