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什么是房产税

2017-03-21 17:04 浏览：226 编辑：搜狐焦点网

什么是房产税

房产税从试点以来一直是人们关心楼市话题之一，房产税如何征收？二套房房产征收对象有哪些？下面房产讯为您解读一下上海二套房房产税的征收细则。

房产税是以房屋为征税对象，按房屋的计税余值或租金收入为计税依据，向产权所有人征收的一种财产税。房产税不是全国范围内实施，试点从个别城市开始，根据国务院第136次常务会议有关精神，上海市政府决定开展对部分个人住房征收房产税试点，制定本暂行办法。

上海市房产税试点范围为上海市行政区域，征收对象是指本暂行办法施行之日起本市居民家庭在本市新购且属于该居民家庭第二套及以上的住房（包括新购的二手存量住房和新建商品住房）和非本市居民家庭在本市新购的住房。除上述征收对象以外的其他个人住房，按国家制定的有关个人住房房产税规定执行。新购住房的购房时间，以购房合同网上备案的日期为准。居民家庭住房套数根据居民家庭（包括夫妻双方及其未成年子女，下同）在本市拥有的住房情况确定。

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[ DB ] CONNECT:[ UseTime:0.000225s ] mysql:host=localhost;dbname=fcmslyw;charset=utf8
[ SQL ] SHOW COLUMNS FROM `fang_city` [ RunTime:0.003487s ]
[ SQL ] SELECT * FROM `fang_city` WHERE `status` = 1 AND `domain` = 'yiyang' LIMIT 1 [ RunTime:0.000229s ]
[ SQL ] SHOW COLUMNS FROM `fang_nav` [ RunTime:0.003250s ]
[ SQL ] SELECT * FROM `fang_nav` WHERE `model` = 'News' LIMIT 1 [ RunTime:0.000172s ]
[ SQL ] SELECT `spid` FROM `fang_city` WHERE `id` = 225 LIMIT 1 [ RunTime:0.000115s ]
[ SQL ] SELECT `id` FROM `fang_city` WHERE `spid` LIKE '225|%' [ RunTime:0.000106s ]
[ SQL ] SHOW COLUMNS FROM `fang_house` [ RunTime:0.003562s ]
[ SQL ] SELECT COUNT(*) AS tp_count FROM `fang_house` WHERE `status` = 1 AND `city` IN (225,0) LIMIT 1 [ RunTime:0.000296s ]
[ SQL ] SELECT * FROM `fang_house` WHERE `status` = 1 AND `city` IN (225,0) ORDER BY `hits` DESC LIMIT 0,10 [ RunTime:0.000541s ]
[ SQL ] SHOW COLUMNS FROM `fang_article` [ RunTime:0.003312s ]
[ SQL ] SELECT * FROM `fang_article` WHERE ( `status` = 1 AND `city` IN (225,0) ) AND `fang_article`.`delete_time` IS NULL ORDER BY `hits` DESC LIMIT 10 [ RunTime:0.006309s ]
[ SQL ] SELECT * FROM `fang_article` WHERE ( `status` = 1 AND `city` IN (225,0) AND `id` = 12368 ) AND `fang_article`.`delete_time` IS NULL LIMIT 1 [ RunTime:0.000405s ]
[ SQL ] SHOW COLUMNS FROM `fang_article_cate` [ RunTime:0.006714s ]
[ SQL ] SELECT * FROM `fang_article_cate` WHERE `id` = 37 LIMIT 1 [ RunTime:0.000328s ]
[ SQL ] UPDATE `fang_article` SET `hits` = `hits` + 1 WHERE ( `id` = 12368 ) AND `fang_article`.`delete_time` IS NULL [ RunTime:0.067349s ]
[ SQL ] SELECT * FROM `fang_article` WHERE ( `status` = 1 AND `city` IN (225,0) AND `id` > 12368 ) AND `fang_article`.`delete_time` IS NULL ORDER BY `id` ASC LIMIT 8 [ RunTime:0.002585s ]
[ SQL ] SELECT `spid` FROM `fang_article_cate` WHERE `id` = 37 LIMIT 1 [ RunTime:0.000244s ]
[ SQL ] SELECT `id`,`name`,`alias` FROM `fang_article_cate` WHERE `status` = 1 AND `id` IN (37) [ RunTime:0.000275s ]
[ SQL ] SELECT `id`,`title` FROM `fang_article` WHERE ( `status` = 1 AND `city` IN (225,0) AND `id` < 12368 AND `cate_id` = 37 AND `create_time` < 1715216499 ) AND `fang_article`.`delete_time` IS NULL ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000258s ]
[ SQL ] SELECT `id`,`title` FROM `fang_article` WHERE ( `status` = 1 AND `city` IN (225,0) AND `id` > 12368 AND `cate_id` = 37 AND `create_time` < 1715216499 ) AND `fang_article`.`delete_time` IS NULL ORDER BY `id` ASC LIMIT 1 [ RunTime:0.001004s ]

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