What taxes do I need to pay for parking space transactions?

The taxes and fees to be paid for purchasing first-hand parking spaces are as follows:

1. The standard for purchasing parking spaces and special maintenance funds for property is 105 yuan/square meter.

2. When handling the title certificate, the deed tax and stamp duty of 5/10000 will be charged at 3% of the total parking space price.

3. Before handling the parking space title certificate, it is necessary to conduct a book search to check the housing and parking space of the buyer's family. Cost 40 yuan/time.

The taxes and fees to be paid for purchasing used car parking spaces are as follows:

Used car parking is a non-residential transaction, and the buyer needs to pay 3% deed tax and stamp duty.

The seller needs to pay business tax and surcharges, personal income tax, land value-added tax and stamp duty. Here, the seller pays taxes in two ways:

1. The seller provides the original purchase invoice. Business tax and surcharge: after deducting the purchase price from the transfer income, it will be levied at 5.6% of the difference; Personal income tax: 20% of the difference from the transfer; Land value-added tax: the difference is 30%-60% (four-level progressive tax rate).

2. The seller did not provide the original purchase invoice. Business tax and surcharges: 5.6% of the total transfer income; Personal income tax: 2% based on the transfer income; Land value-added tax: 5% based on transfer income.

Stamp duty: 0.5 ‰ of the transaction price is levied by the buyer and the seller respectively.

It is worth noting that the sale of donated and inherited parking spaces must be taxed according to the difference from the transfer, including business tax and surcharges, personal income tax and land value-added tax.

Legal basis:

Provisional regulations on stamp duty

Article 2: The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance; Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.