What invoice should I issue for the parking space for property sale?

Pay value-added tax in accordance with regulations, and issue invoices in accordance with regulations when tax obligations occur.

Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) (Annex: Notes on Sales Services, Intangible Assets and Real Estate) stipulates that:

1. Operating lease service refers to the business activity of transferring tangible movable or immovable property to others for use within the agreed time without changing the ownership of the leased property.

2. According to the different subject matter, operating lease services can be divided into tangible movable property operating lease services and real estate operating lease services.

3. Lease the advertising space of buildings, structures and other real estate or tangible movable property such as airplanes and vehicles to other units or individuals for advertising, and pay value-added tax according to the operating lease service.

4 vehicle parking services and road traffic services (including tolls, bridge tolls, tolls, etc.). ) VAT is levied according to the real estate leasing service.

Therefore, when issuing invoices for renting parking spaces, the column "Name of goods or taxable services and services" should be filled with "* real estate rental services * parking space rent".