江苏省如东县某村委会问：我村属建制镇下的行政村。为增加村民收入，我村在自有土地上建了农贸市场，并依法缴纳了营业税、城建税和教育附加费，请问还用缴纳房产税吗？答：房产税是以房屋（即有屋面和墙、柱等围护结构，能够遮风避雨，可提供人们在其中生产、学习、工作、娱 Rudong County, Jiangsu Province, a village committee asked: My village is a system of administrative villages under the town. In order to increase the income of the villagers, the village built a farmer’s market on its own land and paid sales tax, urban construction tax and education surcharge according to law. Do you still need to pay the real estate tax? A: The real estate tax is based on housing (that is, roofing and walls, columns and other enclosing structures, to shelter from rain, providing people in which production, learning, work, entertainment