北京房产税税率?
提问者 :
旋影天使
时间 :
2015-05-17 09:55
所属分类 :
买房-买房准备-产权
回答详情
共有1个回答
-
绿茶加青梅
出租人需交纳的税种：1、营业税：5%;2、城建和教育费附加：实交营业税的10%;3、印花税：0.1%;4、房产税：12%。 出租人收到房租时，分录这样做： 借：银行存款 贷：其他业务收入 计算税费： 借：其他业务成本 贷：应交税费—应交营业税 应交税费—应交房产税 应交税费—应交城建税 应交税费—应交教育费附加 交纳时： 借：管理费用-印花税 应交税费—应交营业税 应交税费—应交房产税 应交税费—应交城建税 应交税费—应交教育费附加 贷：银行存款 承租人只交纳印花税，分录是这样的： 付房租时： 借：管理费用(或其他费用科目) 贷：银行存款 交纳印花税时： 借：管理费用-印花税 贷：库存现金(或银行存款)
2015-05-17 10:08
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