Parking spaces are non-residential, and buyers have to pay 3% deed tax and 5/10000 stamp duty for transfer. The Seller shall pay the value-added tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference) and stamp duty (five ten thousandths of the total amount) as required. Due to different local policies, please consult the local tax authorities for details. In the sale of parking spaces, the buyer needs to pay deed tax. The parking space is non-residential, and the buyer is required to pay 3% deed tax at the time of transfer, and the transaction service fee is 5 yuan per square meter. The Seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan. The parking space is non-residential, and the buyer is required to pay 3% deed tax at the time of transfer, and the transaction service fee is 5 yuan per square meter. The Seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan. The purchase of parking spaces requires payment of deed tax, stamp duty and special maintenance funds for houses. The deed tax is 3% of the online signing price, the stamp duty is 0.5‰ of the online signing price, and the special housing maintenance fund is paid according to the situation.

Legal basis:

Article 61 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection, if the withholding agent fails to set up or keep the account books of withholding and collecting taxes, or fails to keep the accounting vouchers and relevant materials of withholding and collecting taxes, the tax authorities shall order him to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than five thousand yuan shall be imposed.

Derivative problem:

What if the deed tax invoice is lost?

1. If the deed tax invoice is lost, you can apply to the original issuing authority for reissue, and reissue it according to the requirements of the current deed tax invoice.

2. Taxpayers should hold the original ID card, apply to the original contract window, and receive the notice of deed tax payment certificate to report the loss.

3. Publish a loss reporting statement in the local newspaper or report it to the relevant department.

4. Two months after the loss reporting statement was published in the newspaper, I will go through the formalities of completing the deed tax payment certificate with the original ID card and the original loss reporting statement.

It is free to reissue the deed tax invoice. It usually takes 90 days to reissue the deed tax invoice. If the certification period has exceeded 90 days, there is no solution.