Q: After the owner signs the Commercial Housing Sales Contract and pays the down payment, he will be given a parking space for 60 months (excluding the property management fee). Apart from paying property tax at the original value, are business tax, land value-added tax, enterprise income tax and personal income tax not required for this kind of promotional business? Wu Kehong's answer can be understood like this. However, Chairman Mao taught us: Be prepared for war. ? If you want to win, my advice is: Give away the right to use the parking space for 60 months The word ""must be written into the house sales contract, and it is not allowed to sign another contract or not to sign a contract. If there is no corresponding promotion and gift agreement in the house sales contract, and another contract is signed or not signed, the tax official can identify it as a free gift business unrelated to the house transaction, and levy 25% corporate income tax according to the 60-month market rent level according to the anti-tax avoidance clause, and you will lose.