新房税费-房屋质量以及买卖法律援助-法律咨询免费平台-国际律师联盟

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问题	新房税费
释义	实行的是比例税率。1、以房产原值为计税依据的，税率为1.2%，依照房产原值一次减除30%后的余值计算缴纳。其计算公式为：年应纳税额=房产原值(1-30%) 1.2%。2、以租金收入为计税依据的，税率为12%，其计算公式为：年应纳税额=年租金收入*12%。法律依据:《中华人民共和国房产税暂行条例》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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