未出租的房产需要交房产税吗 -法律知识-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	未出租的房产需要交房产税吗 -法律知识
释义	法律分析：不需要交。法律依据：《中华人民共和国房产税暂行条例》第三条房产税依照房产原值一次减除10%至30%后的余值计算缴纳。具体减除幅度，由省、自治区、直辖市人民政府规定。没有房产原值作为依据的，由房产所在地税务机关参考同类房产核定。
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