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房产税是以房屋为征税对象 ,按照房产原值或出租房屋的租金收入为征税依据征收的一种财产税。《中华人民共和国房产税暂行条例》国发［１９８６］９０号文件规定 ,房屋出租的以租金收入为房产税的计税依据。房屋的租金收入是房屋产权所有人出租房产使用权所得的报酬 ,包括货币
Property tax is a property tax levied on the basis of the tax on the basis of the original value of the property or the rental income of the rental housing. “Provisional Regulations of the People’s Republic of China real estate tax” Guo Fa [1986] No. 90 document provides that the rental income for the rental of real estate tax tax basis. The rental income of a house is the remuneration of the owner of the property for renting the right to use the property, including the currency