个体工商户的房产税-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	个体工商户的房产税
释义	法律分析：如果个体工商户承租个人房屋，应由个人按租金收入的12%税率缴纳房产税。法律依据：《中华人民共和国房产税暂行条例》第三条房产税依照房产原值一次减除10%至30%后的余值计算缴纳。具体减除幅度，由省，自治区，直辖市人民政府规定.没有房产原值作为依据的，由房产所在地税务机关参考同类房产核定。房产出租的，以房产租金收入为房产税的计税依据。
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