学校出租房屋是否纳税？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	学校出租房屋是否纳税？
释义	法律分析：由出租方缴纳，需要到地税局去申请开具发票并缴纳税收。法律依据：《中华人民共和国房产税暂行条例》第三条房产税依照房产原值一次减除10%至30%后的余值计算缴纳。具体减除幅度，由省、自治区、直辖市人民政府规定。没有房产原值作为依据的，由房产所在地税务机关参考同类房产核定。房产出租的，以房产租金收入为房产税的计税依据。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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