商铺房产税由谁交？-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	商铺房产税由谁交？
释义	法律分析：租赁税由出租方(收取租金方)缴纳。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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