房产税及印花税税率-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	房产税及印花税税率
释义	一般都是有印花税存在的，征收的税率是万分之五，即购房者应纳税额为房价款乘以万分之五的数值，印花税采取由纳税人自行缴纳完税的方式。印花税的比例税率分为五档:0.5%、0.3%、0.05%、1%、2%。【本文关联的相关法律依据】《中华人民共和国印花税暂行条例》第五条印花税实行由纳税人根据规定自行计算应纳税额，购买并一次贴足印花税票（以下简称贴花）的缴纳办法。为简化贴花手续，应纳税额较大或者贴花次数频繁的，纳税人可向税务机关提出申请，采取以缴款书代替贴花或者按期汇总缴纳的办法。
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