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            房產稅
            學習人數
            201
            難度級別
            一般
            課時
            1
            綜合評分
            5
            分享
            ¥ 29.00 ¥ 69
            班級列表:
            791
            課程概述
            章節目錄
            課程評價
            • 課程介紹:

              1、房產稅,是以房產為征稅對象,按照房產的計稅價值或房產租金收入向房產所有人或經營管理人等征收的一種稅。

              2、房產稅的納稅人,是在我國城市、縣城、建制鎮和工礦區內,不包括農村,擁有房屋產權的單位和個人。具體包括產權所有人、承典人、房產代管人或使用人。

              1)產權屬于國家所有的,其經營管理的單位為納稅人;

              2)產權屬于集體和個人的,集體單位和個人為納稅人;

              3)產權出典的,承典人為納稅人;

              4)產權所有人、承典人均不在房產所在地的,房產代管人或者使用人為納稅人。

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