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房产缴税基数 -法律知识
释义
法律分析:
1、自已用于经营的按房产原值扣除10%~30%后的余值征收,具体扣多少要看当地省政府的规定,全年按余值的1.2%征收;
2、用于出租房屋按租金收入征税,按租金收入的12%征收。无租金免费提供给承租人使用的,按1来交。
法律依据:
《中华人民共和国房产税暂行条例》 第四条 房产税的税率,依照房产余值计算缴纳的,税率为1.2%;依照房产租金收入计算缴纳的,税率为12%。
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三方派遣合同可以随时开除吗 -法律知识
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更新时间:2026/5/20 3:49:44