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【简答题】
某企业2018年1月1日的房产5000万元,4月1日将其中1000万元的临街商铺出租,月租金为5万元。当地政府规定允许按房产减速除20%后的作值计税。该企业当年应缴纳房产税多少 自营房产房产税:( 1 )×(1- 2 )×1.2%+ 1000 ×(1- 3 )×1.2%÷ 4 × 5 = 6 出租商铺房产税: 7 × 8 × 12%= 9 合计: 10
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