1. What tax should I pay?
As the land use nature of the parking space is comprehensive land or storage E land, the parking space needs to pay deed tax, stamp duty and special housing maintenance funds.
Parking space tax payment detail map
In the photo? Public maintenance fund? What is that? Residential special maintenance funds?
Why do parking spaces have to pay special maintenance funds for residential buildings?
According to Article 7 of the Measures for the Management of Residential Special Maintenance Funds promulgated by the Ministry of Construction, the owners of commercial residential and non-residential houses shall deposit special maintenance funds for houses according to the construction area of their own properties, and the amount of the first special maintenance funds for houses deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects. ?
Parking space is a part of the building area of the property, so the owner has to pay special maintenance funds for the house.
Second, how much does it cost?
The deed tax is 3% of the online signing price, and the stamp duty is 0.5% of the online signing price. , residential special maintenance funds paid according to the situation. 1. deed tax
Regardless of the face value, the deed tax needs to pay 3% of the online signing price. 2. stamp duty
Stamp duty needs to pay 0.5 of the online signing price? . 3 residential special maintenance funds
According to Article 7 of Chapter II of the Measures for the Administration of Special Maintenance Funds for Residential Buildings in Beijing, the owners of commercial houses and non-residential houses shall deposit special maintenance funds for their own properties according to the construction area. The deposit standard of the first residential special maintenance fund is: 50 yuan per square meter for detached houses and non-residential houses; Multi-storey residential and non-residential buildings are 100 yuan/square meter; High-rise residential and non-residential buildings are 200 yuan /m2. ?
Multi-storey residential buildings and non-residential buildings refer to buildings with the maximum number of floors above ground below 6 (inclusive), while high-rise residential buildings and non-residential buildings refer to buildings with the maximum number of floors above ground above 7 (inclusive).
It should be noted that the definition of the highest floor of the above-ground structure is defined according to the highest floor. For example, a 4-unit high-rise building, 1 unit with 6 floors and 2 units with 7 floors, the owner of the building pays the special maintenance fund for the house according to the index of 7 floors, that is, the high-rise residence.
For example:
If you buy a parking space with a building area of 24㎡ and a total price of 654.38+10,000, which is located under a high-rise residential building, how much tax do you need to pay?
Do you need to pay 65438+ 10,000 for deed tax? 3% = 3,000 yuan, stamp duty 65,438+10,000 yuan is required? 0.5? =50 yuan, residential special maintenance funds need to be paid to 200 yuan/㎡? 24 ㎡ = 4,800 yuan, so the total * * * needs to pay taxes and fees of 7,850 yuan.
Third, how to pay?
The owner of the parking space prepares the tax payment materials, pays the deed tax and stamp duty at the local district and county local taxation bureau, and pays the special maintenance fund of the house, which needs to be paid at the designated bank. 1. Tax information
My ID card, household registration book, marriage certificate (married), parking invoice, parking contract, parking mapping page (given by the developer).
The parking space mapping page displays a map.
The parking space mapping page has the specific location and area of parking spaces.
2. Tax payment place
Local tax bureaus and designated banks in the districts and counties where the community is located.
The process of paying taxes on parking spaces is relatively simple, but because each city needs an appointment number to pay taxes, it is necessary to make an appointment number in advance when preparing to pay taxes, so as not to be unable to pay taxes because the number is difficult to arrange.