房屋出租相关税收如何规定-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	房屋出租相关税收如何规定
释义	法律分析：房屋出租相关税收如何规定： (一)营业税服务业—租赁业(指在约定的时间内将房屋等转让他人使用的业务)，适用营业税税率5%，另有特别规定的从其规定。 (二)房产税依照房产租金收入计算缴纳的，房产税的税率为12%。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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