房屋租赁协议的房产税怎么算-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	房屋租赁协议的房产税怎么算
释义	律师分析：房产税由产权所有人缴纳，也可以由房产代管人或者使用人缴纳。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%。【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。也可以由房产代管人或者使用人缴纳。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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