1. stamp duty. Stamp duty of 1% is required for the transaction of property parking spaces, which is calculated according to the transaction value. For example, if the transaction value of a property parking space is 1 100,000 yuan, stamp duty of1100,000 yuan is required.

2. VAT. When the property right parking space is traded, if the seller is a real estate development enterprise or individual, or the individual obtains it through equal replacement, it needs to pay 5- 10% value-added tax, which is calculated according to the transaction value.

3. Personal income tax. For sellers who are not real estate development enterprises or individuals, their income from property parking transactions is subject to personal income tax. The payment standard of individual income tax shall be implemented in accordance with the relevant provisions of the state. It should be noted that in the transaction of property rights parking spaces, there may be other expenses such as parking space transfer fees and property rights handling fees. These expenses are usually borne by the buyer and the seller through negotiation.

Parking space buying and selling process:

1, materials required for parking space verification: original and photocopy of parking space certificate and original and photocopy of parking space owner's ID card. Time required: general 10 working days.

2. Signing a contract (including online signing, deposit agreement and sales contract) ① Online signing, the online signing price is the original purchase price of the parking space, and the materials to be prepared include: parking space book, ID card, household registration book, marriage certificate (the married person needs the spouse's consent to sell) and bank card. (2) deposit agreement (the same as the general house purchase and sale, the part exceeding100000 should be supervised by funds) (3) sales contract (the same as the general house purchase and sale contract);

3. Information required for tax payment (deed tax: original value ×3% flower tax: original value×1‰): ID card, parking space book, household registration book, marriage certificate (married) and original parking space purchase invoice.

4. Both the buyer and the seller need to handle the transfer in the real estate registration center (some urban areas need to make an appointment in advance). Required information: ① Seller: ID card, parking space book, household registration book, marriage certificate (married), original purchase invoice of parking space Buyer: ID card, household registration book, marriage certificate (married), and tax payment certificate after tax payment is required.

To sum up, the taxes and fees to be paid for property parking transactions mainly include stamp duty, value-added tax and personal income tax. In the transaction of property parking spaces, it is recommended that you first understand the specific tax standards in order to successfully complete the transaction.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 61

If the withholding agent fails to set up and keep the account books of withholding and collecting taxes or keep the accounting vouchers and relevant materials of withholding and collecting taxes in accordance with the regulations, the tax authorities shall order it 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.