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成都租房发票税率是多少 -税率
释义
法律分析:
个人出租非住房:1.房产税:以租金收入12%计算缴纳;2.营业税:以租金收入的5%计算缴纳。个人出租住房:1.房产税:以租金收入4%计算缴纳。2.营业税:3%税率的基础上减半计算缴纳。
法律依据:
《中华人民共和国房产税暂行条例》 第四条 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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