租的房子需要交房产土地税吗 -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	租的房子需要交房产土地税吗 -法律知识
释义	法律分析: 承租人没有纳税义务，但在纳税义务人未履行自己的纳税义务时，使用人有代为纳税的义务。所以，你应该在签订租赁合同时约定由其纳税，如因出租人未纳税而由承租人缴纳税款时，可以抵扣房租款。可以同时约定由出租人提供正式的发票。法律依据: 《中华人民共和国房产税暂行条例》第二条房产税由产权所有人缴纳第四条规定房产税的税率，依照房产余值计算缴纳的，税率为1.2%照房产租金收入计算缴纳的，税率为12%。
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