目前有的企业的法人代表（或负责人）把其个人房产做为企业生产经营场所，出于种种原因，不愿把其房产转为企业的固定资产。对于这部分的房产是否应征收房产税呢？一种看法是该房产不用交房产税。理由是：一是房产产权属于个人，企业无偿使用该房产，不构成房产税的纳税义... At present, the legal representative (or person in charge) of some enterprises regards their personal real estate as the place of production and business operation for a variety of reasons and does not want to turn their real estate into a fixed asset of the enterprise. For this part of the property should be levied real estate tax it? One view is that the property does not pay property taxes. The reasons are: First, real estate property belongs to individuals, businesses use the property at no cost, does not constitute a tax on property taxes ...