Does the subject want to ask "what is the deed tax rate of underground parking spaces in Kunming"? Three to five percent. According to the information of official website of Kunming Taxation Bureau, the deed tax rate of underground parking spaces in Kunming is 3% to 5%, and the deed tax of parking spaces in Kunming is 3 points. Other taxes include 1% tax, 5% value-added tax and 1% stamp duty.