According to Caishui [2065438+06] No.36 document, "vehicle parking service and road traffic service (including toll, bridge toll, gate fee, etc.). ) Value-added tax is levied in accordance with real estate business leasing services. "

Therefore, when invoicing the rental parking space, the tax item is "modern service-leasing service-property management leasing service-vehicle parking service" with the code of 3040502020 1.

The general taxpayer applies the tax rate of 9%, which can deduct the input tax; Small-scale taxpayers are subject to a 5% levy rate and cannot deduct the input tax.

2. Parking management fee/parking space management fee

The parking lot (parking space) management fee charged by the property company to the owner of the parking space shall be invoiced according to the property management service. The difference between parking management fee and parking fee lies in whether you own the parking space or not.

The tax item is "modern service industry-business auxiliary service industry-enterprise management service industry" with the code of 304080 1.

The general taxpayer applies the tax rate of 6%, which can deduct the input tax; Small-scale taxpayers are subject to a 3% levy rate (1% for those who can enjoy epidemic preferential treatment), and the input tax cannot be deducted.