城镇土地使用税的纳税对象不包括（ ）。

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SQL Error: select id,body,options from ***_enewstiku where sourceid='27080' and id < 2244940 and id<>'2244940' order by id desc limit 5 SQL Error: select id,body,options from ***_enewstiku where sourceid='27080' and id > 2244940 and id<>'2244940' order by id asc limit 5