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大型商场出租如何缴纳房产税
释义
法律分析:
楼层出租的由承租人负担房产税,依照房产租金收入乘以税率12%计算缴纳。
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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更新时间:2026/6/26 4:05:33