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房产税的征收规定是什么
释义
律师分析:
1、征收标准。从价计征的,其计税依据为房产原值一次减去10%-30%后的余值;从租计征的,以房产租金收入为计税依据。从价计征10%-30%的具体减除幅度由省、自治区、直辖市人民政府确定。2、征收期限。房产税征收期限可结合房屋情况咨询当地房管部门或税务部门。
【法律依据】:
《中华人民共和国房产税暂行条例》 第七条 房产税按年征收、分期缴纳,纳税期限由省、自治区、直辖市人民政府规定。
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更新时间:2026/2/12 15:33:33