企业自有房产出租给员工要不要缴纳房产税？
<section style="margin:10px 0px;"><section style="display: inline-block; width: 100%; vertical-align: top; border-width: 0px; box-shadow: rgb(0, 0, 0) 0px 0px 0px; box-sizing: border-box;" data-width="100%"><section style="margin-top: 10px; margin-bottom: 10px;"><section style="border-width: 1px; border-style: solid; border-color: rgb(232, 73, 63); border-radius: 5px; box-sizing: border-box;"><section><section style="width: 5px; height: 5px; border-bottom: 1px solid rgb(232, 73, 63); border-right: 1px solid rgb(232, 73, 63); float: left; border-top-color: rgb(232, 73, 63); border-left-color: rgb(232, 73, 63); box-sizing: border-box;"></section><section style="width: 5px; height: 5px; border-bottom: 1px solid rgb(232, 73, 63); border-left: 1px solid rgb(232, 73, 63); float: right; border-top-color: rgb(232, 73, 63); border-right-color: rgb(232, 73, 63); box-sizing: border-box;"></section><section style="clear: both;"></section></section><section style="padding-right: 4px; padding-left: 4px; box-sizing: border-box;"><section style="width: 100%; border-width: 1px; border-style: solid; border-color: rgb(232, 73, 63); margin-top: -1px; margin-bottom: -1px; padding-top: 10px; padding-bottom: 10px; box-sizing: border-box;" data-width="100%"><section><section style="font-size: 14px; line-height: 1.8; letter-spacing: 2px; padding-right: 10px; padding-left: 10px; box-sizing: border-box;"><p style="white-space: normal;"></p><section style="text-align: center;justify-content: center;display: flex;flex-flow: row;margin-top: 35px;margin-bottom: 25px;"><section style="display: inline-block;width: 95%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;height: auto;padding: 10px;background-color: rgb(253, 253, 253);box-shadow: rgba(0, 0, 0, 0.11) 4px 4px 8px 0px;border-top: 5px solid rgb(4, 85, 162);"><section style="text-align: justify;font-size: 15px;letter-spacing: 1.5px;padding-right: 5px;padding-left: 5px;"><p style="text-align: center;"><span style="font-size: 16px;">在</span><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">租房市场</span></strong><span style="font-size: 16px;">日益火爆的今天</span></p><p style="text-align: center;"><span style="font-size: 16px;">越来越多的企业</span></p><p style="text-align: center;"><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">选择将自有的房产出租给员工</span></strong></p><p style="text-align: center;"><span style="font-size: 16px;">既解决了员工的住宿问题</span></p><p style="text-align: center;"><span style="font-size: 16px;">又为企业带来了一定的收益</span></p><p><br/></p></section><section style="justify-content: center;display: flex;flex-flow: row;margin-top: 10px;margin-bottom: 20px;"><section style="display: inline-block;vertical-align: middle;width: 33.33%;align-self: center;"><section style="display: flex;width: 100%;flex-flow: column;"><section style="z-index: 1;"><section><section style="background-color: rgb(4, 85, 162);height: 1px;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;align-self: center;flex: 0 0 auto;min-width: 5%;height: auto;padding-right: 8px;padding-left: 8px;"><section style="line-height: 0;"><section style="vertical-align: middle;display: inline-block;line-height: 0;width: 37px;height: auto;"></section></section></section><section style="display: inline-block;vertical-align: middle;width: 33.33%;align-self: center;"><section style="display: flex;width: 100%;flex-flow: column;"><section style="z-index: 1;"><section><section style="background-color: rgb(4, 85, 162);height: 1px;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section><section style="text-align: left;justify-content: flex-start;display: flex;flex-flow: row;margin-bottom: 10px;"><section style="display: inline-block;vertical-align: top;width: 50%;align-self: flex-start;flex: 0 0 auto;padding-right: 13px;padding-left: 13px;"><section style="text-align: center;line-height: 0;pointer-events: none;"><section style="vertical-align: middle;display: inline-block;line-height: 0;border-style: solid;border-width: 0px;border-bottom-color: rgb(255, 254, 254);pointer-events: none;"></section></section></section><section style="display: inline-block;vertical-align: top;width: 50%;align-self: flex-start;flex: 0 0 auto;padding-right: 13px;padding-left: 13px;"><section style="text-align: center;line-height: 0;pointer-events: none;"><section style="vertical-align: middle;display: inline-block;line-height: 0;border-style: solid;border-width: 0px;border-bottom-color: rgb(255, 254, 254);pointer-events: none;"></section></section></section></section><section style="justify-content: center;display: flex;flex-flow: row;margin-top: 20px;margin-bottom: 10px;"><section style="display: inline-block;vertical-align: middle;width: 33.33%;align-self: center;"><section style="display: flex;width: 100%;flex-flow: column;"><section style="z-index: 1;"><section><section style="background-color: rgb(4, 85, 162);height: 1px;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section><section style="display: inline-block;vertical-align: middle;width: auto;align-self: center;flex: 0 0 auto;min-width: 5%;height: auto;padding-right: 8px;padding-left: 8px;"><section style="line-height: 0;"><section style="vertical-align: middle;display: inline-block;line-height: 0;width: 37px;height: auto;"></section></section></section><section style="display: inline-block;vertical-align: middle;width: 33.33%;align-self: center;"><section style="display: flex;width: 100%;flex-flow: column;"><section style="z-index: 1;"><section><section style="background-color: rgb(4, 85, 162);height: 1px;"><svg viewbox="0 0 1 1" style="float:left;line-height:0;width:0;vertical-align:top;"></svg></section></section></section></section></section></section></section></section><p></p><section style="text-align: center;letter-spacing: 1.5px;padding-right: 5px;padding-left: 5px;"><p><br/></p><p>然而，在这背后</p><p>房产税的相关问题</p><p>也让不少企业和员工有疑惑</p><p>那么</p><p><strong><span style="color: rgb(22, 40, 218);">企业自有房产出租给员工</span></strong></p><p><strong><span style="color: rgb(22, 40, 218);">到底要不要缴纳房产税呢？</span></strong></p><p>别急，“秦小税”带您揭开这个谜团</p><p><br/></p><p><br/></p></section><p></p><section style="text-align: center;justify-content: center;display: flex;flex-flow: row;margin-bottom: 60px;"><section style="display: inline-block;width: 95%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;background-color: rgb(255, 255, 255);height: auto;border-radius: 5px;overflow: hidden;box-shadow: rgba(0, 0, 0, 0.11) 4px 4px 8px 0px;padding: 20px 15px;border-style: solid;border-width: 0px;"><section style="justify-content: center;display: flex;flex-flow: row;margin-top: 20px;"><section style="display: inline-block;width: 95%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;box-shadow: rgb(253, 253, 253) -4px -4px 0px 0px, rgb(4, 85, 162) -5px -5px 0px 0px;background-color: rgb(248, 248, 248);height: auto;padding-right: 5px;padding-left: 5px;"><section style="margin-top: 15px;margin-bottom: 10px;"><section style="text-align: justify;letter-spacing: 1.5px;padding-right: 8px;padding-left: 8px;line-height: 2;"><p>根据《财政部 国家税务总局关于调整住房租赁市场税收政策的通知》（财税〔2000〕125号）规定:</p></section></section></section></section><section style="text-align: justify;font-size: 15px;letter-spacing: 1.5px;"><p><br/></p><p style="color: rgb(4, 85, 162);font-size: 18px;text-align: center;"><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">对按政府规定价格出租的</span></strong></p><p style="color: rgb(4, 85, 162);font-size: 18px;text-align: center;"><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">公</span></strong><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">有住房和廉租住房</span></strong></p><p style="color: rgb(4, 85, 162);font-size: 18px;text-align: center;"><span style="color: rgb(0, 0, 0);font-size: 16px;">包括企业和自收自支事业单位</span></p><p style="text-align: center;"><span style="font-size: 16px;">向职工出租的</span><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">单位自有住房</span></strong></p><p style="text-align: center;"><span style="font-size: 16px;">房管部门向居民出租的</span><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">公有住房</span></strong></p><p style="text-align: center;"><span style="font-size: 16px;">落实私房政策中带户发还产权</span></p><p style="text-align: center;"><span style="font-size: 16px;">并以政府规定租金标准</span></p><p style="text-align: center;"><span style="font-size: 16px;">向居民出租的</span><strong><span style="font-size: 16px;color: rgb(22, 40, 218);">私有住房等</span></strong></p><p style="text-align: center;"><strong><span style="font-size: 16px;color: rgb(22, 40, 218);"></span></strong></p></section><section style="justify-content: center;display: flex;flex-flow: row;margin-bottom: 20px;"><section style="display: inline-block;width: auto;vertical-align: top;align-self: flex-start;flex: 0 0 auto;min-width: 5%;height: auto;background-color: rgb(249, 169, 18);padding: 2px 10px;"><section><section style="font-size: 20px;color: rgb(255, 255, 255);letter-spacing: 5px;"><p><strong>暂免征收房产税、营业税</strong></p></section></section></section></section><section style="text-align: justify;font-size: 12px;"><p><br/></p></section><section style="justify-content: center;display: flex;flex-flow: row;margin-top: 20px;"><section style="display: inline-block;width: 95%;vertical-align: top;align-self: flex-start;flex: 0 0 auto;box-shadow: rgb(253, 253, 253) 4px -4px 0px 0px, rgb(4, 85, 162) 5px -5px 0px 0px;background-color: rgb(248, 248, 248);height: auto;padding-right: 8px;padding-left: 8px;"><section style="margin-top: 15px;margin-bottom: 10px;"><section style="text-align: justify;letter-spacing: 1.5px;padding-right: 8px;padding-left: 8px;line-height: 2;"><p>根据《财政部 国家税务总局关于企业和自收自支事业单位向职工出租的单位自有住房房产税和营业税政策的通知》（财税〔2013〕94号）规定：《财政部 国家税务总局关于调整住房租赁市场税收政策的通知》（财税〔2000〕125号）第一条规定</p></section></section></section></section><section style="text-align: justify;font-size: 15px;letter-spacing: 2px;"><p><br/></p></section><section style="letter-spacing: 1.5px;"><p>暂免征收房产税、营业税的企业</p><p>和自收自支事业单位</p><p>向职工出租的</p><p><strong><span style="color: rgb(22, 40, 218);">单位自有住房</span></strong><strong><span style="color: rgb(22, 40, 218);">是指</span></strong></p><p><span style="color:#1628da;"></span></p><p>按照<strong><span style="color: rgb(22, 40, 218);">公有住房管理</span></strong></p><p>或纳入<strong><span style="color: rgb(22, 40, 218);">县级以上政府廉租住房管理</span></strong></p><p>的单位自有住房</p></section><section style="text-align: justify;font-size: 15px;letter-spacing: 2px;"><p>来源丨国家税务总局12366纳税服务平台</p></section></section></section><p></p></section></section></section></section><section><section style="width: 5px; height: 5px; border-top: 1px solid rgb(232, 73, 63); border-left: 1px solid rgb(232, 73, 63); float: right; border-right-color: rgb(232, 73, 63); border-bottom-color: rgb(232, 73, 63); box-sizing: border-box;"></section><section style="clear: both;"></section></section></section></section></section></section><p><br/></p><link rel="stylesheet" href="//www.dafuping.cn/source/plugin/wcn_editor/public/wcn_editor_fit.css?v134_GT1" id="wcn_editor_css"/>
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