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房屋租赁房产税怎么算
释义
个人出租住房应缴纳以下税款: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。3、个人所得税:按10%的税率征收个人所得税。财产租赁所得,每次收入不超过四千元的,减除费用八百元;四千元以上的,减除百分之二十的费用,其余额为应纳税所得额。4、免征城镇土地使用税。5、免征印花税。
法律依据
《个人所得税法》第二条
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crime of intentionally endangering public security by other dangerous means
crime of interference in the freedom of marriage
crime of internal disorder
crime of introducing a bribe
crime of invasion against a citizen's right to the freedom of correspondence
crime of inveigling export tax drawback from the state
crime of jeopardizing environment
crime of jeopardizing state security
crime of jeopardizing the freedom of communication
crime of kidnapping for ransom
crime of leading a counterrevolutionary gang
crime of leaving one's post without permission
crime of leaving one's post without permission or neglect of duty
crime of lese-majesty
crime of letting another cross the national border without permission
crime of losing military secrets
crime of loss of document containing military secrets
crime of luring another into false swearing
crime of luring another into prostitution
crime of luring, sheltering or procuring another into prostitution
crime of luring subordinates into an offense
crime of making a false report about military situation
crime of making false reports about military situation
crime of malicious accusation
crime of maltreating animal
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更新时间:2026/3/4 18:47:33