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个体户自己的房子要交房产税吗
释义
法律分析:需要。个体户的经营场所是自己的话,需要交个人所得税和房产税。房产税的纳税主体是房屋产权人,承租人有代扣代缴的义务。承租人届时可以拿着税务清单找出租人要房产税
法律依据:《中华人民共和国房产税暂行条例》房产税由产权所有人缴纳。以房产原值为计税依据的,税率为1.2%;以租金收入为计税依据的,税率为12%。对拥有房屋产权的个人在房产税开征范围内出租房屋,应按租金收入的12%缴纳房产税,个人出租房产以租金收入为计税依据。
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更新时间:2026/6/24 12:06:05