适用于内资企业和个人,房产税的计算依据采用从价计税和从租计税,具体税率如下:
经营自用计税依据是房产原值一次减除30%后的余额,税率为1.2%;
出租房屋计税依据是房产租金收入,具体税率为12%;
个人出租住房计税依据是房产租金收入,税率为4%;
城市房地产税适用于外商投资企业和外籍个人,计算依据采用从价计税和从租计税,具体税率如下:
经营自用计税依据是房产原值一次减除30%后的余额,税率为1.2%;
出租房屋计税依据是房产租金收入;
税率为18%;
个人出租住房计税依据是房产租金收入;
税率为4%。
《纳税人转让不动产增值税征收管理暂行办法》第五条 个人转让其购买的住房,按照以下规定缴纳增值税:
(一)个人转让其购买的住房,按照有关规定全额缴纳增值税的,以取得的全部价款和价外费用为销售额,按照5%的征收率计算应纳税额;
(二)个人转让其购买的住房,按照有关规定差额缴纳增值税的,以取得的全部价款和价外费用扣除购买住房价款后的余额为销售额,按照5%的征收率计算应纳税额;
个体工商户应按照本条规定的计税方法向住房所在地主管税务机关预缴税款,向机构所在地主管税务机关申报纳税;
其他个人应按照本条规定的计税方法向住房所在地主管税务机关申报纳税。
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