重磅！陕西房产税7月18日起已实施！快看对你有啥影响？
<div class="wx_rich_media_content" id="jsWxContainer"><section style="outline: 0px; max-width: 100%; caret-color: rgb(34, 34, 34); color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-size-adjust: auto; visibility: visible; box-sizing: border-box !important;"><p style="text-align: center; outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;"><span class="wxart_image" wx-style="display:inline-block;margin: 0px 8px 8px 0px;padding: 0px;outline: 0px;max-width: 100%;box-sizing: border-box !important;word-wrap: break-word !important;vertical-align: bottom;height: auto !important;box-shadow: rgb(151, 152, 153) 3.53553px 3.53553px 8px;border-top-left-radius: 0%;border-top-right-radius: 0%;border-bottom-right-radius: 0%;border-bottom-left-radius: 0%;visibility: visible !important;overflow-wrap: break-word !important;width: 677px !important;"></span><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></p></section><section style="outline: 0px; max-width: 100%; caret-color: rgb(34, 34, 34); color: rgb(34, 34, 34); font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; font-size: 17px; letter-spacing: 0.544px; text-align: justify; text-size-adjust: auto; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; caret-color: rgb(34, 34, 34); color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: justify; font-size: 16px; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><section style="padding: 10px 15px; outline: 0px; max-width: 100%; box-sizing: border-box; border: 1px solid rgb(161, 40, 32); visibility: visible;"><section style="padding: 10px 3px; outline: 0px; max-width: 100%; box-sizing: border-box; border-bottom: 1px solid rgb(161, 40, 32); text-align: center; visibility: visible;"><section style="outline: 0px; max-width: 100%; line-height: 1.8; visibility: visible; box-sizing: border-box !important;"><p style="outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 0, 0); visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;">陕西省人民政府</strong></span></p><p style="outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; font-size: 15px; letter-spacing: 0.544px; text-align: justify; visibility: visible; box-sizing: border-box !important;">陕政发〔2022〕15号</span></p></section></section><section style="margin-top: -3px; outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section style="margin-left: -3px; outline: 0px; max-width: 100%; box-sizing: border-box; width: 6px; height: 6px; float: left; background-color: rgb(161, 40, 32); border-radius: 100%; visibility: visible;"><svg viewBox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section><section style="margin-right: -3px; outline: 0px; max-width: 100%; box-sizing: border-box; width: 6px; height: 6px; background-color: rgb(161, 40, 32); float: right; border-radius: 100%; visibility: visible;"><svg viewBox="0 0 1 1" style="float: left;line-height: 0;width: 0px;vertical-align: top;visibility: visible;"></svg></section></section><section style="padding: 10px 3px; outline: 0px; max-width: 100%; box-sizing: border-box; text-align: center; box-shadow: rgb(0, 0, 0) 0px 0px 0px; visibility: visible;"><section style="outline: 0px; max-width: 100%; color: rgb(0, 0, 0); line-height: 1.8; visibility: visible; box-sizing: border-box !important;"><p style="margin-top: 8px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; font-size: 17px; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 1px; color: rgb(34, 34, 34); text-align: justify; visibility: visible; box-sizing: border-box !important;">陕西省人民政府关于印发</span></strong><strong style="outline: 0px; max-width: 100%; letter-spacing: 0.544px; font-size: 17px; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 1px; color: rgb(34, 34, 34); text-align: justify; visibility: visible; box-sizing: border-box !important;">城镇土地使用税实施办法和房产税实施细则的通知</span></strong></span></p></section></section></section></section><section style="outline: 0px; max-width: 100%; caret-color: rgb(34, 34, 34); letter-spacing: 0.544px; text-align: justify; visibility: visible; font-family: system-ui, -apple-system, BlinkMacSystemFont, Arial, sans-serif; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><p style="color: rgb(34, 34, 34); font-size: 17px; outline: 0px; max-width: 100%; clear: both; min-height: 1em; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></p><section style="font-size: 17px; outline: 0px; max-width: 100%; letter-spacing: 0.544px; visibility: visible; box-sizing: border-box !important;"><section style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><section style="margin-top: 10px; margin-bottom: 10px; outline: 0px; max-width: 100%; font-size: 16px; letter-spacing: 0.544px; visibility: visible; line-height: 1.75em; box-sizing: border-box !important;"><section style="padding: 10px 3px; outline: 0px; max-width: 100%; box-sizing: border-box; display: inline-block; width: 676.994px; border: 1px solid rgb(161, 40, 32); box-shadow: rgb(255, 254, 254) 3.2px 3.2px 4px; visibility: visible;"><section style="outline: 0px; max-width: 100%; line-height: 1.8; visibility: visible; box-sizing: border-box !important;"><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">各市、县、区人民政府，省人民政府各工作部门、各直属机构：<br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">现将《陕西省城镇土地使用税实施办法》《陕西省房产税实施细则》印发给你们，请认真贯彻执行。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; text-align: right; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">陕西省人民政府<br style="outline: 0px; max-width: 100%; box-sizing: border-box; visibility: visible;">2022年7月4日</span><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;"></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; text-align: center; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; color: rgb(0, 122, 170); visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">陕西省城镇土地使用税实施办法</span></strong></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">第一条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;"> 根据《中华人民共和国城镇土地使用税暂行条例》（以下简称《条例》），结合本省实际，制定本办法。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">第二条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;"> 在城市、县城、建制镇、工矿区范围内使用土地的单位和个人，为城镇土地使用税的纳税人，依照《条例》和本办法规定缴纳城镇土地使用税。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; visibility: visible; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; visibility: visible; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; visibility: visible; box-sizing: border-box !important;">前款所称单位，包括国有企业、集体企业、私营企业、股份制企业、外商投资企业、外国企业以及其他企业和事业单位、社会团体、国家机关、军队以及其他单位；所称个人，包括个体工商户以及其他个人。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第三条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 城镇土地使用税以纳税人实际占用的土地面积为计税依据，依照下列规定进行确定：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）持有县级以上人民政府核发的土地使用证书的，按证书确认的土地使用面积确定土地占用面积；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（二）对尚未核发土地使用证书的，按县级以上人民政府土地管理机关批准征用土地文件确定土地面积，或以土地管理机关认可的其他土地权属资料确认土地面积；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）没有土地使用证书、无征用土地批准文件或土地管理机关认可的其他土地权属资料的，由主管税务机关根据实际使用土地情况核实确定土地占用面积。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">土地占用面积的测量工作由省人民政府确定的单位组织测定。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第四条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 城市、县城、建制镇、工矿区的征税范围：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）城市为市行政区（不含建制镇）的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（二）县城为县城镇行政区的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）建制镇为镇行政区的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（四）工矿区为工商业比较发达，尚未设立镇建制的工矿园区区域范围。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第五条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 根据《条例》第四条、第五条的规定，本省城镇土地使用税每平方米年税额如下：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）西安市1.5元至27元；</span></section><section style="margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"><font color="#000000">（二）宝鸡市、咸阳市、铜川市、延安市、</font><font color="#8b0000" style="font-weight: bold;">渭南市1.2元至18元；</font></span></span><font color="#000000"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important; outline-color: initial; outline-style: initial;"></span></font></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）汉中市、榆林市、安康市、商洛市、杨凌示范区1.2元至15元；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（四）县级市0.9元至10元；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（五）县城、建制镇、工矿区0.6元至7元。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第六条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 各市、县、区人民政府应当根据实际情况，将本地区土地划分为若干等级，在省人民政府确定的税额幅度内，制定相应的适用税额标准，报省人民政府批准执行。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">经省人民政府批准，经济落后地区城镇土地使用税的适用税额可以适当降低，但降低额不得超过本办法第五条规定最低税额的30％。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">各设区的市、县（市、区）城镇土地使用税单位税额标准按照省人民政府批准的城镇土地使用税单位税额标准执行。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第七条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 下列土地免缴城镇土地使用税：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）国家机关、人民团体、军队自用的土地；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（二）由国家财政部门拨付事业经费的单位自用的土地；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）宗教寺庙、公园、名胜古迹自用的土地；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（四）市政街道、广场、绿化地带等公共用地；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（五）直接用于农、林、牧、渔业的生产用地；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（六）经批准开山整治的土地和改造的废弃土地，从使用的月份起免缴城镇土地使用税8年；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（七）由财政部另行规定免税的能源、交通、水利设施用地和其他用地。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第八条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 城镇土地使用税按年计算，分季征收，纳税人应在季度终了后15日内申报纳税。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第九条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 城镇土地使用税由纳税人向土地所在地的主管税务机关缴纳。纳税人使用土地不在同一税务机关管辖范围以内的，应分别向土地所在地的主管税务机关缴纳。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">纳税人应将使用土地的坐落地址、面积、用途等情况，据实向所在地主管税务机关申报登记。申报登记后，发生变更地址、新征土地、土地权属转移、土地面积增加或减少等事项，纳税人应在30日内，向所在地主管税务机关申报。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">土地管理机关应当向土地所在地的税务机关提供土地使用权属资料。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第十条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 城镇土地使用税的征收管理，依照《中华人民共和国税收征收管理法》及其实施细则和本办法的规定执行。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第十一条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 本办法自2022年7月18日起施行。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; text-align: center; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">陕西省房产税实施细则</span></strong></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第一条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 依据《中华人民共和国房产税暂行条例》（以下简称《条例》）的规定，结合本省实际，制定本细则。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第二条 </span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">城市、县城、建制镇、工矿区的征税范围：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）城市为市行政区（不含建制镇）的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（二<span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;">）</span>县城为县城镇行政区的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）建制镇为镇行政区的区域范围；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（四）工矿区为工商业比较发达，尚未设立建制镇的工矿园区区域范围。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第三条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 房产税由产权所有人缴纳。产权属于全民所有的，由经营管理的单位缴纳；产权出典的，由承典人缴纳；产权所有人、承典人不在房产所在地的，或者产权未确定及租典纠纷未解决的，由房产代管人或使用人缴纳。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">对产权共有的，由共有人确定代表缴纳或经协商分别缴纳房产税。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">本条第一款、第二款所列的产权所有人、经营管理单位、承典人、房产代管人或者使用人，统称为纳税人。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第四条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 无租使用其他单位房产的应税单位和个人，依照房产余值代缴纳房产税。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第五条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 根据《条例》第三条规定，房产税依照房产原值一次减除20％后的余值计算缴纳。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">对纳税人没有房产原值作为计税依据的，由房产所在地税务机关参照同类房产核定价格计算征收。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第六条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 下列房产免征房产税：</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（一）国家机关、人民团体、军队自用的房产；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（二）由国家财政部门拨付事业经费的单位自用的房产；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（三）宗教寺庙、公园、名胜古迹自用的房产；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（四）个人所有非营业用的房产；</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">（五）经财政部批准免税的其他房产。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第七条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 《条例》第五条规定的国家机关、人民团体、军队自用的房产，是指这些单位的办公用房和公务用房。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">事业单位自用的房产，是指这些单位的业务用房。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">宗教寺庙自用的房产，是指举行宗教仪式等活动的房屋和宗教人员的生活用房。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">公园、名胜古迹自用的房产，是指供公共参观游览的房屋及其管理单位的办公用房。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">上述单位出租的房产以及非本身业务用的生产、营业用房，应征收房产税。</span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第八条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 纳税人纳税确有困难，需要减税或免税的，按照省人民政府的相关政策规定执行。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第九条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 根据《条例》第七条的规定，房产税按年计算,分季征收，纳税人应在季度终了15日内申报纳税。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第十条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 房产税的征收管理，依据《中华人民共和国税收征收管理法》及其实施细则的规定执行。</span></span></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><br style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"></section><section style="color: rgb(0, 0, 0); margin-right: 8px; margin-left: 8px; outline: 0px; max-width: 100%; line-height: 2em; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><strong style="outline: 0px; max-width: 100%; box-sizing: border-box !important;"><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;">第十一条</span></strong><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"> 本实施细则自2022年7月18日起施行。</span></span><span style="outline: 0px; max-width: 100%; letter-spacing: 1px; box-sizing: border-box !important;"></span></section></section></section></section></section></section><p style="color: rgb(34, 34, 34); text-align: right; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.75em; outline: none 0px !important;"><font size="1"><span style="outline: 0px; max-width: 100%; widows: 1; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-family: 微软雅黑; text-indent: 0em; box-sizing: border-box !important;">（来</span><span style="outline: 0px; max-width: 100%; widows: 1; letter-spacing: 0.544px; color: rgb(136, 136, 136); font-family: 微软雅黑; text-indent: 0em; box-sizing: border-box !important;">源：陕西省人民政府、陕西发布）</span></font></p><p style="color: rgb(34, 34, 34); text-align: center; max-width: 100%; box-sizing: border-box; clear: both; min-height: 1em; font-family: system-ui, -apple-system, BlinkMacSystemFont, "Helvetica Neue", "PingFang SC", "Hiragino Sans GB", "Microsoft YaHei UI", "Microsoft YaHei", Arial, sans-serif; letter-spacing: 0.544px; line-height: 1.75em; outline: none 0px !important;"><img src="https://www.yewn.cn/data/attachment/forum/202207/26/095030w5l7nypkpf7jknth.jpg"></p></section></section></div> 谢谢发布！！ 税法又改革了 谢谢发布，已转发 税法又改革了 谢谢提醒啊。 谢谢提醒，知道 么啥影响。 第六条 下列房产免征房产税：（四）个人所有非营业用的房产。 没啥