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The calculation of the property tax payable can be divided into the following two cases. Which of following option about the calculation formula is correct?

发布时间：2026-01-20 22:55:46

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答案：(1) Tax is based on the original value of the propertyTax payable = original value of the property × (1-10% or 30%) × tax rate (1.2%)(2) Tax is calculated on the basis of real estate rental incomeTax payable = rental income × tax rate (12%)

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