问题已解决
采用預(yù)收款方式出租房產(chǎn),什么時(shí)候開(kāi)始按從租方式繳納房產(chǎn)稅?
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企業(yè)自有房屋對(duì)外出租,應(yīng)該按照租金收入的12%繳納房產(chǎn)稅。房產(chǎn)稅的納稅義務(wù)發(fā)生時(shí)間為,納稅人對(duì)外出租房產(chǎn)之次月起,實(shí)行按年計(jì)算,分期繳納的征收方式。對(duì)于預(yù)收租金的方式,預(yù)收不交稅,等到真正交付的次月才交稅。
2024 04/24 13:14
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