商住两用公寓要交房产税吗-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	商住两用公寓要交房产税吗
释义	法律分析：商住两用的公寓，是有作为商业使用的，所以是要房产税的。法律依据：《中华人民共和国房产税暂行条例》规定，商住房的产权人应该在每年4月份前向房屋所在地地税部门申报缴纳房产税，房产税实行的是比例税率，以房产原值(评估值)为计税依据，税率为1.2%，房产税年应纳税额=房产原值×(1-30%)×1.2%或税务机关评估值×1.2%
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