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三种模式:地价怎么计入房产原值交房产税

  • 2026-05-09 14:04:56
三种模式:地价怎么计入房产原值交房产税
三种模式
地价怎么计入房产原值交房产税
行业选得好，天天是高考
学税只懂税，视野太狭窄
税收要精通，我选税务通
案例一：宗地土地规划面积300平方米，商业房产占地面积100平方，地上建筑面积900平方，地下车库100平方，已入驻，已办不动产证。其余土地为宗地绿化和内部道路，无围墙围栏和独立传达室。房产价值1000万元，地价300万元。
请问，房产税计税依据是多少？
案例二：宗地土地规划面积300平方米，商业房产占地面积100平方，地上建筑面积900平方，地下车库100平方，已入驻，已办不动产证。独立变压器占地30平方，其余土地为宗地绿化和内部道路，无围墙围栏和独立传达室。房产价值1000万元，地价300万元。
请问，房产税计税依据是多少？
案例三：宗地土地规划面积300平方米，商业房产占地面积100平方，规划地上建筑面积900平方，地下车库100平方，目前仅建成地基，变压器占地30平方，其余土地为宗地绿化和内部道路，无围墙围栏和独立传达室。房产价值1000万元，地价300万元。
请问，房产税计税依据是多少？
房产税：房产原值、房屋原值、地价、附属设施、契税、印花税

详见税务通——13其他税费专题——房产税

税务通：十分专业十全税法库

税务通栏目大全：39个专题覆盖18种税26种费

税务通凡例，专为用户设计了详细操作步骤，带你快速入门税务通，请收藏。

税务通用原文、最新版、超链接说话，文件注明条款的修订、废止情况及最新政策。经过十几年修订，税务通拥有4k+文件以及它们之间超链接注释。

本文来自网友投稿或网络内容，如有侵犯您的权益请联系我们删除，联系邮箱：wyl860211@qq.com 。

4月15房产租售信息-文州房产

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  139. /yingpanguazai/ssd/ssd1/www/a.mffb.com.cn/runtime/temp/cbe9940b986bd319e8e4ad9d69892652.php ( 11.98 KB )
  140. /yingpanguazai/ssd/ssd1/www/a.mffb.com.cn/vendor/topthink/think-trace/src/Html.php ( 4.42 KB )
  1. CONNECT:[ UseTime:0.000829s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000651s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000264s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000287s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000505s ]
  6. SELECT * FROM `set` [ RunTime:0.005867s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000621s ]
  8. SELECT * FROM `article` WHERE `id` = 503043 LIMIT 1 [ RunTime:0.000370s ]
  9. UPDATE `article` SET `lasttime` = 1781375502 WHERE `id` = 503043 [ RunTime:0.019214s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.011072s ]
  11. SELECT * FROM `article` WHERE `id` < 503043 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.001395s ]
  12. SELECT * FROM `article` WHERE `id` > 503043 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.010998s ]
  13. SELECT * FROM `article` WHERE `id` < 503043 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.006442s ]
  14. SELECT * FROM `article` WHERE `id` < 503043 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001695s ]
  15. SELECT * FROM `article` WHERE `id` < 503043 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.002343s ]
0.155602s