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租房房产税怎么缴纳
释义
法律分析:根据其规定,税费缴纳,税金应该由出租方缴纳。 从租赁业务实施来看,除非租房费用可报销,租客会要求房东备案,基本上所有房东担心税收,都不会主动备案。 虽然房租税的缴税主体是业主,但实际上,大多数房东都会将这部分成本转嫁给租客。
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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