房产税征收对象和依据-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	房产税征收对象和依据
释义	房产税的纳税人为房产的产权所有人。 1、房产税的征收范围为城市、县城、建制镇和工矿区。 2、房产税计税依据：房产税分为按房产余值从价计征，或按租金收入从租计征两种。对经营自用的房屋以房产计税余值为计税依据；对于出租的房屋，以租金收入（不含增值税）为计税依据。
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