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问题
融资租赁房子计税依据是什么?
释义
律师解答:
融资租赁房屋计税依据如下:
一、从价计征按照房产余值征税的,称为从价计征。
二、从租计征按照房产租金收入计征的,称为从租计征,房产出租的,以房产租金收入为房产税的计税依据。
【法律依据】:
《中华人民共和国民法典》 第七百三十五条 融资租赁合同是出租人根据承租人对出卖人、租赁物的选择,向出卖人购买租赁物,提供给承租人使用,承租人支付租金的合同。
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更新时间:2025/4/22 8:04:45