How to calculate the tax on parking spaces of second-hand properties in Shanghai?

Parking spaces are charged according to business tax: Seller: First, business tax.

(contract price-purchase price) X5.65%

Second: land value-added tax:

(Contract price-purchase price-deed tax at the time of purchase-business tax-natural value-added tax) X coefficient

Note: 1, natural value-added tax = house purchase price X5%X house life (calculated according to the full life recorded in the property ownership certificate).

2. Coefficient: (contract price-house purchase price-house purchase deed tax-business tax-natural value-added tax)/house purchase price < 50%, with a coefficient of 30%.

50%