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【多选题】
在市区拥有一栋七层楼房,其中一、二层自用,经营饭店;三、四层出租给某企业办公,不含税年租金100万元;五、六层用于投资联营,不承担联营风险,每年固定收取80万元利润;第七层给朋友张某作为住宅无偿使用,已知该楼房产原值为7 000万元,假设每层分摊的房产原值均为1 000万元,当地政府规定的扣除率为30%,房产税从价计征的税率为1.2%;从租计征的税率为4%,则下列说法中正确的有( )。
A.
第七层无偿赠送给朋友张某使用,赵某也要缴纳房产税
B.
自用的两层价计征房产税,年税额为16.8万元
C.
出租的两层计征房产税,年税额为4.0万元
D.
用于投资联营的两层计征房产税,年税额为3.2万元
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