个人购买工业厂房交房产税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	个人购买工业厂房交房产税
释义	法律分析：厂房房产税税率是: 1.房产原值一次减除30%后的余额1.2%出租房屋房产租金收入12%2.按房产余值计征的，年税率为1.2%按房产出租的租金收入计征的，税率为12%。 3.即应纳税额税房产原值(1-扣除比例)1.2%。 4.扣除比例为10%~30%，扣除比例由盛自治区、直辖市人民政府确定。法律依据：《中华人民共和国房产税暂行条例》第四条房产税的税率，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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