个人自住的房子要交房产税吗-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	个人自住的房子要交房产税吗
释义	法律分析：买的商品房是自住房，目前暂不需要交房产税。上海、重庆另有规定。法律依据：《中华人民共和国房产税暂行条例》第四条房产税依照房产原值一次减除百分之三十后的余值计算缴纳。房产原值是指纳税人按照财务会计制度规定，在帐簿记载的房产原值。对纳税人未按财务会计制度规定记载，房产原值不实和没有原值的房产，由房产所在地税务机关参考同时期的同类房产核定。房产出租的，以房产租金收入为房产税的计税依据。
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