According to relevant information, the query shows: Yes. The income from the transfer of parking berth management rights invested by the government belongs to sales services, and VAT is levied; The income from the transfer of the right to operate the parking lot shall be collected from the transferee by the competent department responsible for organizing the transfer according to law, and the General Payment Book of Non-tax Revenue in Hunan Province shall be issued, and the income shall be paid into the non-tax revenue settlement account at the same level in time and in full; After the transfer, the public parking lot collects parking fees according to the prescribed charging standards, and issues tax invoices uniformly printed by the tax authorities to the parking lot and parking fees, and the competent department in charge of specific collection issues a "special receipt (quota) for parking non-tax income in Hunan Province" to the parking person.