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What are the main categories of parking invoices for residential properties?
Real estate management leasing service
When a property company rents a parking space and collects the rental fee, it should fill in the column of "Name of goods or taxable services and services * parking space rent" and the column of "Tax rate". The tax rate is 9% or 5%, which is 9% for ordinary taxpayers and 5% for simple tax method. The levy rate applicable to small-scale taxpayers is 5%.
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