根据租房面积交的什么税 -法律知识-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	根据租房面积交的什么税 -法律知识
释义	法律分析: 租赁房产的按房租收入的12%计征房产税,土地使用税按所租用的房产的建筑面积除以总层数再乘以所在地区的单位税额,每年的2、5、8、11月交纳。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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