1投资联营的房fángfáng产chǎnchǎn以yǐ房fángfáng产chǎnchǎn投资联营的房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù，投资者参与投资利lì润分红，共gòng担风险的情况，按房fángfáng产chǎnchǎn原值作为wèi计jìjì税shuìshuì依yī据jù计jìjì征zhēng房fángfáng产chǎnchǎn税shuìshuì2融资租zūzū赁房fángfáng屋wū的房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù融资租zūzū赁房fángfáng屋wū的情况，由于yú租zūzū赁费包括购进房fángfáng屋wū的价款手续费；一房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù按照规定，房fángfáng产chǎnchǎn税shuìshuì采用比例税shuìshuì率从价计jìjì征zhēng实行从价计jìjì征zhēng的，税shuìshuì率为wèi12%从租zūzū计jìjì征zhēng的税shuìshuì率为wèi12%房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù有两种zhǒng一是房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值，二èr是房fángfáng产chǎnchǎn租zūzū金jīn收入一房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值按税shuìshuì法规定，对于yú；按照规定，对于yú企业出chū租zūzū的房fángfáng产chǎnchǎn，应以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù房fángfáng产chǎnchǎn租zūzū金jīn收入是指企业出chū租zūzū房fángfáng产chǎnchǎn所得到的报酬，包括货币收入和hé实物收入对于yú以yǐ劳务wù或其它形式作为wèi报酬抵付房fángfáng租zūzū收入的，应当根据jù当地同类房fángfáng产chǎnchǎn的租zūzū金jīn水平，确定一；房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù 从价计jìjì征zhēng 按照房fángfáng产chǎnchǎn余yú值征zhēng税shuìshuì的，称为wèi从价计jìjì征zhēng房fángfáng产chǎnchǎn税shuìshuì依yī照房fángfáng产chǎnchǎn原值一次减除10%～30%后的余yú值计jìjì算缴jiǎo纳nà扣除比例由省自治区直辖xiá市人民政府在zài税shuìshuì法规定的减除幅度内自行确定这样规定，既有利lì于yú各地区根据jù。

房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù，无租zūzū使用其他单dān位房fángfáng产chǎnchǎn的应税shuìshuì单dān位和hé个人，依yī照房fángfáng产chǎnchǎn余yú值代缴jiǎo纳nà房fángfáng产chǎnchǎn税shuìshuì产chǎnchǎn权出chū典的房fángfáng产chǎnchǎn，由承典人依yī照房fángfáng产chǎnchǎn余yú值缴jiǎo纳nà房fángfáng产chǎnchǎn税shuìshuì融资租zūzū赁的房fángfáng产chǎnchǎn，由承租zūzū人自融资租zūzū赁合同约定开始日的次。

房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù如下 1对经jīng营自用的房fángfáng屋wū，以yǐ房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值作为wèi计jìjì税shuìshuì依yī据jù 2对于yú出chū租zūzū的房fángfáng屋wū，以yǐ租zūzū金jīn收入为wèi计jìjì税shuìshuì依yī据jù 中华huá人民共gòng和hé国房fángfáng产chǎnchǎn税shuìshuì暂行条例第三条房fángfáng产chǎnchǎn税shuìshuì依yī照房fángfáng产chǎnchǎn原值一次减除10%至30%后的余yú值计jìjì算缴jiǎo纳nà具体减除幅度，由；具简漏备体减除幅度，由省自治区搜宽直辖xiá市人民政府规定没有房fángfáng产chǎnchǎn原值作为wèi依yī据jù的，由房fángfáng产chǎnchǎn所在zài地税shuìshuì务wù机关参考同类房fángfáng产chǎnchǎn核定房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù第四条房fángfáng产chǎnchǎn税shuìshuì的税shuìshuì率，依yī照房fángfáng产chǎnchǎn余yú值计jìjì算缴jiǎo纳nà的；房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù是什么？房fángfáng产chǎnchǎn税shuìshuì怎么计jìjì算 房fángfáng产chǎnchǎn税shuìshuì之zhī个人所得税shuìshuì税shuìshuì率交易总额1%或两次交易差的20%，卖方缴jiǎo纳nà那征zhēng收条件以yǐ家庭为wèi单dān位出chū售非住房fángfáng需缴jiǎo纳nà个人房fángfáng转让所得税shuìshuì在zài这里有两个条件家庭住宅购买时间超过5年；2从租zūzū计jìjì征zhēng 按照房fángfáng产chǎnchǎn租zūzū金jīn收入计jìjì征zhēng的，称为wèi从租zūzū计jìjì征zhēng，房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù房fángfáng产chǎnchǎn税shuìshuì如何征zhēng收注意事项 1房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù对投资联营的房fángfáng产chǎnchǎn，在zài计jìjì征zhēng房fángfáng产chǎnchǎn税shuìshuì时应予以yǐ区别。

房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì按房fángfáng屋wū的计jìjì税shuìshuì余yú值或租zūzū金jīn收入为wèi计jìjì税shuìshuì依yī据jù对于yú出chū租zūzū的房fángfáng屋wū，以yǐ租zūzū金jīn收入为wèi计jìjì税shuìshuì依yī据jù对经jīng营自用的房fángfáng屋wū，以yǐ房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值作为wèi计jìjì税shuìshuì依yī据jù，征zhēng收范围限于yú城镇的经jīng营性房fángfáng屋wū房fángfáng产chǎnchǎn税shuìshuì依yī照房fángfáng产chǎnchǎn原值一次减除10％至30％后的余yú值计jìjì；2从租zūzū计jìjì征zhēng 按照房fángfáng产chǎnchǎn租zūzū金jīn收入计jìjì征zhēng的，称为wèi从租zūzū计jìjì征zhēng，房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù；其计jìjì算公式为wèi 年应纳nà税shuìshuì额=房fángfáng产chǎnchǎn账面原值×130%×12% 二èr按租zūzū金jīn收入计jìjì算，其计jìjì算公式为wèi 年应纳nà税shuìshuì额=年租zūzū金jīn收入×适用税shuìshuì率l2%二èr房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù1对经jīng营自用的房fángfáng屋wū，以yǐ房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值作为wèi计jìjì税shuìshuì依yī据jù。

法律分析房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù中是不包括土地的价值的房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù有房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù有从价计jìjì征zhēng和hé从租zūzū计jìjì征zhēng两种zhǒng所谓从价计jìjì征zhēng，是指按照房fángfáng产chǎnchǎn原值一次减除10%30%后的余yú值计jìjì算缴jiǎo纳nà所谓从租zūzū计jìjì征zhēng，是指以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入；2房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù中华huá人民共gòng和hé国房fángfáng产chǎnchǎn税shuìshuì暂行条例第二èr条 房fángfáng产chǎnchǎn税shuìshuì由产chǎnchǎn权所有人缴jiǎo纳nà产chǎnchǎn权属于yú全民所有的，由经jīng营管理的单dān位缴jiǎo纳nà产chǎnchǎn权出chū典的，由承典人缴jiǎo纳nà产chǎnchǎn权所有人承典人不在zài房fángfáng产chǎnchǎn；较新房fángfáng产chǎnchǎn税shuìshuì计jìjì税shuìshuì依yī据jù1对经jīng营自用的房fángfáng屋wū，以yǐ房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值作为wèi计jìjì税shuìshuì依yī据jù2对于yú出chū租zūzū的房fángfáng屋wū，以yǐ租zūzū金jīn收入为wèi计jìjì税shuìshuì依yī据jù3投资联营及融资租zūzū赁房fángfáng产chǎnchǎn的计jìjì税shuìshuì依yī据jù4居民住宅区内业主共gòng有的经jīng营性房fángfáng产chǎnchǎn的计jìjì税shuìshuì依yī据jù法律依yī据jù；没有房fángfáng产chǎnchǎn原值作为wèi依yī据jù的，由房fángfáng产chǎnchǎn所在zài地税shuìshuì务wù机关参考同类房fángfáng产chǎnchǎn核定房fángfáng产chǎnchǎn出chū租zūzū的，以yǐ房fángfáng产chǎnchǎn租zūzū金jīn收入为wèi房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù第四条 房fángfáng产chǎnchǎn税shuìshuì的税shuìshuì率，依yī照房fángfáng产chǎnchǎn余yú值计jìjì算缴jiǎo纳nà的，税shuìshuì率为wèi12%依yī照房fángfáng产chǎnchǎn租zūzū金jīn收入计jìjì算缴jiǎo纳nà的，税shuìshuì率为wèi12%。

法律主观房fángfáng产chǎnchǎn税shuìshuì是以yǐ房fángfáng屋wū为wèi征zhēng税shuìshuì对象，按房fángfáng屋wū的计jìjì税shuìshuì余yú值或租zūzū金jīn收入为wèi计jìjì税shuìshuì依yī据jù，向产chǎnchǎn权所有人征zhēng收的一种zhǒng财产chǎnchǎn税shuìshuì据jù房fángfáng产chǎnchǎn税shuìshuì的计jìjì税shuìshuì依yī据jù有两种zhǒng一是房fángfáng产chǎnchǎn的计jìjì税shuìshuì余yú值二èr是房fángfáng产chǎnchǎn租zūzū金jīn收入按照房fángfáng产chǎnchǎn余yú值征zhēng税shuìshuì的，称为wèi从价计jìjì征zhēng，房fángfáng产chǎnchǎn。