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出租房产应该缴哪些税
释义
法律分析:出租房屋需要缴纳的税有:
1、房产税。
2、城镇土地使用税。
3、营业税,出租房屋的单位和个人应以租金收入为计税依据,按5%的税率缴纳营业税,个人出租月租金收入在800元以下的,免征营业税。
4、城市维护建设税。
5、除此之外,出租房屋的单位和个人还应缴纳相应的教育附加费、印花税、所得税或个人所得税。
法律依据:
《中华人民共和国城市房地产管理法》第五十三条
房屋租赁,是指房屋所有权人作为出租人将其房屋出租给承租人使用,由承租人向出租人支付租金的行为。
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