房产税依据什么计提-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	房产税依据什么计提
释义	法律分析: 房产税依据房产原值一次减除10%至30%后的余值计算，由房产所在地的税务机关按年进行征收，分期缴纳。房产税从价计征的税率为1.2％，从租计征的税率为12％。法律依据:《《中华人民共和国房产税暂行条例》》第九条房产税由房产所在地的税务机关征收。
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