房屋租赁税到底该由谁来交？
- 转载自: 房天下
- 时间: 2015-11-04 09:31:00
- 1246人浏览
房屋租赁税到底该由谁来交？
1、根据营业税暂行条例和个人所得税法的相关规定，对出租房屋获取租金所应缴纳的营业税、个人所得税的纳税人是出租人，且营业税的计税基数是出租人向承租人所收取的全部价款和价外费用。
2、因此房屋租赁税由出租人来交。
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