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出租房产免收租金应如何缴纳房产税?

  • 2026-05-09 17:26:36
出租房产免收租金应如何缴纳房产税?

🙋问：出租房产免收租金应如何缴纳房产税？

👉答：1、租赁双方签订的租赁合同约定有免收租金期限的，免收租金期间由产权所有人按照房产原值从价计征缴纳房产税（房产原值 ×(1−扣除比例)×1.2%）
2、租赁合同没有免收租金期限的，按租金缴纳房产税（租金收入 ×12%；住房可按 4%）

🌟政策依据
《财政部 国家税务总局关于安置残疾人就业单位城镇土地使用税等政策的通知》(财税〔2010〕121号)

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  1. CONNECT:[ UseTime:0.000669s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
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  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000603s ]
  8. SELECT * FROM `article` WHERE `id` = 510707 LIMIT 1 [ RunTime:0.000400s ]
  9. UPDATE `article` SET `lasttime` = 1778832645 WHERE `id` = 510707 [ RunTime:0.009588s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.000417s ]
  11. SELECT * FROM `article` WHERE `id` < 510707 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000651s ]
  12. SELECT * FROM `article` WHERE `id` > 510707 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000578s ]
  13. SELECT * FROM `article` WHERE `id` < 510707 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.000698s ]
  14. SELECT * FROM `article` WHERE `id` < 510707 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.017197s ]
  15. SELECT * FROM `article` WHERE `id` < 510707 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001727s ]
0.118378s