Residual tax

残税───Residual tax

Article 4 the Tax will be calculated on the residual value of the property at a rate of 1. 2%, or on the rental income from the property at a rate of 12%.───第四条房产税的税率，依照房产余值计算缴纳的，税率为1.2%；依照房产租金收入计算缴纳的，税率为12%。

Under IFRS - no residual value whereas under the local tax treatment, one has to set aside a 10% residual value when computing depreciation.───根据IFRS，没有残值。而当地税法要求将10%的残值排除在折旧的计算之外。

property taxes on tax according to the house of the residual value of the taxable income tax basis or rent for all people to property tax, a property.───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。