房产税的计税依据是房产原值，关于计征房产税的房产原值，国家税务总局（86）财税地字第008号文规定：“房产原值是指纳税人按照会计制度规定，在帐簿‘固定资产’科目中记载的房屋原价”。而《工业企业财务制度｝）第29条规定：“虽已交付使用但尚未办理竣工决算的工程，自交 Property tax based on the original value of the real estate, real estate on the property tax levied on the original value, the State Administration of Taxation (86) Caishui to the word No. 008 states: “The original value of real estate refers to the taxpayers in accordance with the accounting system, Book ’fixed assets’ subjects recorded in the original price of housing.’ Article 29 of the Financial System of Industrial Enterprises stipulates: ”Although the project has been delivered for use but has not yet been subject to final accounts,