商场出租柜台如何交房产税 -法律知识-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	商场出租柜台如何交房产税 -法律知识
释义	法律分析: 楼层出租的由承租人负担房产税，依照房产租金收入乘以税率12%计算缴纳。法律依据: 《中华人民共和国民法典》第七百零三条租赁合同是出租人将租赁物交付承租人使用、收益，承租人支付租金的合同。第七百零四条租赁合同的内容一般包括租赁物的名称、数量、用途、租赁期限、租金及其支付期限和方式、租赁物维修等条款。
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