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住宿税费怎么计算
释义
法律主观:
租房税费是以租金为基础计算,按照一定的标准组织 征收营业税 、城市维护建设税、 教育费附加 、房产税、 个人所得税 、 城镇土地使用税 和地方教育附加等。对个人出租住房,不区分用途,在3%税率的基础上减半征收营业税,按4%的税率 征收房产税 。税费缴纳,税金应该由出租方缴纳。
法律客观:
《中华人民共和国房产税暂行条例》第四条
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