“柠萌语税”之抗疫篇(38):微信缴社保,一次不用跑
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问:在疫情期间减收房租的,有房产税优惠吗?房产税应该如何计算?
答:按照房产税暂行条例及相关规定,房产出租的,以房产租金收入为计税依据依12%税率计征房产税,对于减少租金的,按减少后实际收取的租金金额从租计征房产税。
来源:省局纳服中心 制作:资阳税务
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