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出租房产房产税计税依据是否含增值税?

  • 2026-04-17 21:53:13
出租房产房产税计税依据是否含增值税?

出租房产房产税计税依据是否含增值税？

答：房产出租的，计征房产税的租金收入不含增值税。

免征增值税的，确定计税依据时，租金收入不扣减增值税额。

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  1. CONNECT:[ UseTime:0.000477s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000607s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000287s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000264s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000561s ]
  6. SELECT * FROM `set` [ RunTime:0.000204s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000557s ]
  8. SELECT * FROM `article` WHERE `id` = 501161 LIMIT 1 [ RunTime:0.000362s ]
  9. UPDATE `article` SET `lasttime` = 1776589223 WHERE `id` = 501161 [ RunTime:0.001718s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000329s ]
  11. SELECT * FROM `article` WHERE `id` < 501161 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000524s ]
  12. SELECT * FROM `article` WHERE `id` > 501161 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.002011s ]
  13. SELECT * FROM `article` WHERE `id` < 501161 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001351s ]
  14. SELECT * FROM `article` WHERE `id` < 501161 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.003875s ]
  15. SELECT * FROM `article` WHERE `id` < 501161 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002158s ]
0.086681s