The specific calculation of garage transaction taxes is as follows:

1. If the home buyer purchases the garage as a first-hand property, he must pay deed tax and stamp tax. The garage deed tax rate is 3;

2. If the garage is second-hand, there are many taxes involved. The seller’s taxes include value-added tax and surcharges, land value-added tax, personal (corporate) income tax, and stamp duty. The buyer’s taxes include Deed tax and stamp duty. Among them, the value-added tax and surcharge rate are 5.65; the land value-added tax is 30-60% of the income; and the personal income tax rate is 20%.

Things to note when buying a garage:

1. Whether the property rights of the garage can be handled. The first thing to pay attention to is the issue of property rights. Whether or not the property rights can be obtained will directly affect whether the garage should be purchased or not. Whether or not the property certificate can be obtained determines whether the garage is owned or not. If the purchased parking space cannot be obtained with the property certificate, it means that the garage itself cannot be sold, and the garage purchased with money is not protected by law. If you don't use this garage in the future and plan to sell it, it will basically not be sold.

2. Whether the garage is included in the shared area. The shared area is an area that is used jointly by the owners of the community. If the garage has been included in the shared area when purchased, then this type of garage cannot be bought or sold, and the developer has no right to sell this type of garage. In addition, if the garage is transformed from the civil air defense project in the community, it cannot be sold or sold. This area is a mandatory supporting facility of the state, and neither the developer nor the property owner has the right to sell it.

3. The contract for purchasing a parking space must be clearly stated. Many owners purchase a garage when purchasing a house. In this case, the garage contract and the house contract are integrated. The contract should indicate a series of instructions such as the range, area, number, and price of the garage, as well as a detailed floor plan. If you are purchasing a garage later, you should sign a separate garage purchase contract with the developer, which should also provide a detailed description of the various information about the garage and record the contract. These are all to protect the legitimate rights and interests of the buyer. This link must not be ignored.

4. You can apply for a loan to purchase a parking space. If it is not possible to use a housing provident fund loan, you can use a commercial loan. Whether you are buying a new garage or a second-hand garage, you can apply for a commercial loan as long as the procedures are complete. For specific loan details, you need to consult the bank department.

To sum up, parking spaces belong to real estate. If the seller is a general taxpayer of VAT and the general tax calculation method is applicable, then the tax rate is 10, and the VAT fee is the purchase price excluding tax multiplied by 10 .

Legal basis:

Article 25 of the "Tax Collection and Administration Law of the People's Republic of China"

Taxpayers must comply with laws and administrative regulations It is stipulated or the tax authorities shall truthfully handle tax returns in accordance with the declaration deadlines and declaration contents determined by laws and administrative regulations, and submit tax returns, financial accounting statements and other tax information that the tax authorities require taxpayers to submit based on actual needs.