目前，笔者到乡镇调查税源时发现，除了坐落建制镇的农村信用社的房产外，坐落各乡政府所在地的农村信用社的房产也都缴纳了房产税。外县也有此类问题。不在开征范围内的房产，为什么也征税了呢？其依据是（87）财税字第036号文件：“三、对其他金融机构（包括信托投资公司、城 At present, I found that the tax sources in the township found that, in addition to the rural credit cooperatives located in the town of the construction of real estate, located in the rural areas where the seat of the rural credit cooperatives have also paid real estate taxes. Other counties also have such problems. Why not levy real estate, why tax it? It is based on (87) Cai Shui Zi No. 036 documents: "Third, the other financial institutions (including the Trust and Investment Corporation, City