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房产税该怎么对小产权房征税
释义
我国房产仅在城市、县城、建制镇和工矿区征收,具体征税范围由各地省级人民政府明确(各省不尽一致)。综上所述,我国房产仅在城市、县城、建制镇和工矿区征收,具体征税范围由各地省级人民政府明确(各省不尽一致)。计税依据有两种,一是按照房产原值征税,即按照房产原值扣除一定比例(一般是30,由各省自定),税率1.2二是按照租金收入的12缴纳。按年申报,分期缴纳。
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更新时间:2026/6/21 9:20:28