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工业厂房房产税税率
释义
法律分析: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%.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》 第二条 房产税由产权所有人缴纳第四条 规定房产税的税率,依照房产余值计算缴纳的,税率为1.2%照房产租金收入计算缴纳的,税率为12%。
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更新时间:2026/3/29 17:17:40