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答：_blank class=infotextkey>get=_blank class=infotextkey>我国_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房产仅在_blank class=infotextkey>get=_blank class=infotextkey>城市、县城、建制镇和工矿区_blank class=infotextkey>get=_blank class=infotextkey>征_blank class=infotextkey>收，_blank class=infotextkey>get=_blank class=infotextkey>具_blank class=infotextkey>get=_blank class=infotextkey>体_blank class=infotextkey>征税范围由各_blank class=infotextkey>get=_blank class=infotextkey>地省级_blank class=infotextkey>get=_blank class=infotextkey>人民_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政府_blank class=infotextkey>get=_blank class=infotextkey>明确(各省_blank class=infotextkey>不尽一致)。计税依据_blank class=infotextkey>get=_blank class=infotextkey>有两种，一是_blank class=infotextkey>get=_blank class=infotextkey>按照_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房产_blank class=infotextkey>原值_blank class=infotextkey>征税，即_blank class=infotextkey>get=_blank class=infotextkey>按照_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房产_blank class=infotextkey>原值扣除一_blank class=infotextkey>定_blank class=infotextkey>比例(_blank class=infotextkey>get=_blank class=infotextkey>一般是_blank class=infotextkey>30%，由各省自_blank class=infotextkey>定)，税率1._blank class=infotextkey>get=_blank class=infotextkey>2%;二是_blank class=infotextkey>get=_blank class=infotextkey>按照_blank class=infotextkey>get=_blank class=infotextkey>租_blank class=infotextkey>get=_blank class=infotextkey>金_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入的1_blank class=infotextkey>get=_blank class=infotextkey>2%缴纳。按年_blank class=infotextkey>get=_blank class=infotextkey>申报，_blank class=infotextkey>分期缴纳。
对工矿区_blank class=infotextkey>get=_blank class=infotextkey>解释各_blank class=infotextkey>get=_blank class=infotextkey>地_blank class=infotextkey>不尽一致，如_blank class=infotextkey>get=_blank class=infotextkey>新疆从_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>1_blank class=infotextkey>get=_blank class=infotextkey>5年_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>11月开始执行凡是较为_blank class=infotextkey>get=_blank class=infotextkey>集_blank class=infotextkey>get=_blank class=infotextkey>中_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>政府命名的_blank class=infotextkey>get=_blank class=infotextkey>产业_blank class=infotextkey>get=_blank class=infotextkey>园区、工业_blank class=infotextkey>get=_blank class=infotextkey>园区等均纳入_blank class=infotextkey>征税范围，_blank class=infotextkey>get=_blank class=infotextkey>具_blank class=infotextkey>get=_blank class=infotextkey>体_blank class=infotextkey>get=_blank class=infotextkey>可以查阅各省文件执行。
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