房产税是怎么收的?-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	房产税是怎么收的?
释义	法律分析：房产税适用于内资企业和个人，房产税的计算依据采用从价计税和从租计税，具体税率如下：经营自用房产原值一次减除30%后的余额1.2%；出租房屋房产租金收入12%；个人出租住房房产租金收入4%；注：房产税的计税公式为:1、从价计税应纳税额=房产原值×(1—30%)×1.2%；2、从租计税应纳税额=房产租金收入×12%；3、个人出租住房应纳税额=房产租金收入×4%。
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