南京房产税如何计算-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	南京房产税如何计算
释义	房产税应纳税额的计算分为以下两种情况，其计算公式为：(1)以房产原值为计税依据的应纳税额=房产原值(1-10%或30%)税率(1.2%)(2)以房产租金收入为计税依据的应纳税额=房产租金收入*税率(12%) 法律依据《中华人民共和国城市房地产管理法》第五条房地产权利人应当遵守法律和行政法规，依法纳税。房地产权利人的合法权益受法律保护，任何单位和个人不得侵犯。
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