How to pay taxes when parking spaces are sold at reduced prices?

The transaction tax of used car parking spaces is generally 3% of the deed tax paid by the buyer and the transaction service fee per square meter of 5 yuan; In addition, the seller has to pay 5.55% business tax difference, 20% personal income tax and 30% land value-added tax.

1. How is the tax paid for the second-hand car parking transaction?

The parking space is non-residential, and the buyer is required to pay 3% deed tax at the time of transfer, and the transaction service fee is 5 yuan per square meter.

The Seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan.

The parking space is non-residential, and the buyer is required to pay 3% deed tax at the time of transfer, and the transaction service fee is 5 yuan per square meter.

The Seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan.

2. Is there a management fee for not using the parking space?

At present, there are no relevant laws and regulations to make clear provisions on the collection of parking space management fees. The collection of parking space management fees is an agreement between the owner and the property management company. Whether and when the property management company can collect the parking space management fee depends on the conditions agreed by both parties in the property service contract. If there is a clear agreement in the contract and it is recognized by the price department, this part of the fee can be charged.

I hope the above contents are helpful to you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 56 of the Constitution of People's Republic of China (PRC). People and citizens in China have the obligation to pay taxes according to law.

People's Republic of China (PRC) Individual Income Tax Law Article 1 Individuals who have domicile or no domicile in China and have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China. Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law. The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.