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我公司出租房产约定免租期,这段时间没有租金还需要缴房产税吗?

  • 2026-05-09 13:28:50
我公司出租房产约定免租期,这段时间没有租金还需要缴房产税吗?

我公司出租房产约定免租期，这段时间没有租金还需要缴房产税吗？

答：需要缴纳。免租期无租金，房产税不由租金计税，而由产权所有人按房产原值从价计征。

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）第二条规定，对出租房产，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缴纳房产税。

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  1. CONNECT:[ UseTime:0.000635s ] mysql:host=127.0.0.1;port=3306;dbname=a_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000814s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000338s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.000283s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000558s ]
  6. SELECT * FROM `set` [ RunTime:0.000217s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000604s ]
  8. SELECT * FROM `article` WHERE `id` = 517041 LIMIT 1 [ RunTime:0.000509s ]
  9. UPDATE `article` SET `lasttime` = 1778311688 WHERE `id` = 517041 [ RunTime:0.011274s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 64 LIMIT 1 [ RunTime:0.001776s ]
  11. SELECT * FROM `article` WHERE `id` < 517041 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.003994s ]
  12. SELECT * FROM `article` WHERE `id` > 517041 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.005413s ]
  13. SELECT * FROM `article` WHERE `id` < 517041 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.005539s ]
  14. SELECT * FROM `article` WHERE `id` < 517041 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.002465s ]
  15. SELECT * FROM `article` WHERE `id` < 517041 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.003514s ]
0.115085s