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How to pay the property company's 20-year civil air defense parking space tax?

1. Payment of value-added tax: According to the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), property companies are required to pay value-added tax at the tax rate, generally 3%.

2. Pay income tax: The property company needs to pay the rent to the individual who rents the civil air defense parking space, calculate the personal income tax payable according to the amount paid, and report and pay taxes to the tax authorities on time.