大型商场出租如何缴纳房产税 -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	大型商场出租如何缴纳房产税 -法律知识
释义	法律分析: 楼层出租的由承租人负担房产税，依照房产租金收入乘以税率12%计算缴纳。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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