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天津房产税费标准 -税率
释义
法律分析:
房产税采用比例税率、从价计征。实行从价计征的,税率为1.2%;从租计征的税率为12%。
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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