城镇土地使用税、房产税

<p class="MsoNormal" align="left"><b><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;<br>mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:<br>Calibri;mso-hansi-theme-font:minor-latin">总的租金收入按</span><span lang="EN-US">4</span></b><b><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;<br>mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:<br>Calibri;mso-hansi-theme-font:minor-latin">比</span><span lang="EN-US">6</span></b><b><span style="font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;<br>mso-fareast-font-family:宋体;mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:<br>Calibri;mso-hansi-theme-font:minor-latin">的比例在总部和本部之间分摊缴纳房产税</span></b></p>

<b><span style="font-size:10.5pt;mso-bidi-font-size:<br>12.0pt;font-family:宋体;mso-ascii-font-family:Calibri;mso-ascii-theme-font:minor-latin;<br>mso-fareast-theme-font:minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:<br>minor-latin;mso-bidi-font-family:&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi;<br>mso-font-kerning:1.0pt;mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;<br>mso-bidi-language:AR-SA">目前我司房产税从价计征原值扣除比例为</span><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;<br>mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:<br>minor-fareast;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:&quot;Times New Roman&quot;;<br>mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;mso-ansi-language:EN-US;<br>mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">25%</span><span style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:<br>Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-theme-font:minor-fareast;<br>mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:<br>&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;<br>mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">，房产税申报时须做详细的税源登记，从租计征按月申报，从价计征半年申报一次，分别为每年</span><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;<br>mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:<br>minor-fareast;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:&quot;Times New Roman&quot;;<br>mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;mso-ansi-language:EN-US;<br>mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">3</span><span style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:<br>Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-theme-font:minor-fareast;<br>mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:<br>&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;<br>mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">月、</span><span lang="EN-US" style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:&quot;Calibri&quot;,&quot;sans-serif&quot;;<br>mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font:<br>minor-fareast;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:&quot;Times New Roman&quot;;<br>mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;mso-ansi-language:EN-US;<br>mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">9</span><span style="font-size:10.5pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:<br>Calibri;mso-ascii-theme-font:minor-latin;mso-fareast-theme-font:minor-fareast;<br>mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin;mso-bidi-font-family:<br>&quot;Times New Roman&quot;;mso-bidi-theme-font:minor-bidi;mso-font-kerning:1.0pt;<br>mso-ansi-language:EN-US;mso-fareast-language:ZH-CN;mso-bidi-language:AR-SA">月</span></b>

<p class="MsoNormal"><b><span style="font-family:宋体;mso-ascii-font-family:Calibri; mso-ascii-theme-font:minor-latin;mso-fareast-font-family:宋体;mso-fareast-theme-font: minor-fareast;mso-hansi-font-family:Calibri;mso-hansi-theme-font:minor-latin">免收租金期间由产权所有人按照房产余值缴纳房产税。</span></b><span lang="EN-US"><o:p></o:p></span></p>