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宁夏房产税2021年开征标准
释义
法律分析:宁夏自治区发布了《房产税实施细则》,《细则》明确,房产税依照房产原值一次减除30%后的余值计算缴纳的,税率为1.2%;房产出租的,以房产租金收入为房产税的计税依据,税率为12%。
法律依据:《房产税实施细则》第四条 房产税依照房产原值一次减除30%后的余值计算缴纳的,税率为1.2%;房产出租的,以房产租金收入为房产税的计税依据,税率为12%。
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