Legal analysis: the use of housing provident fund is divided into withdrawal and loan, which can only be used to buy self-occupied housing, parking spaces are not included, and cannot be purchased with provident fund loans.

Legal basis: Article 5 of the Regulations of People's Republic of China (PRC) Municipality on the Administration of Housing Provident Fund shall be used for employees to purchase, build, renovate or overhaul their own houses, and no unit or individual may use it for other purposes.