How to pay tax on rental income of parking spaces in property?

For some communities, the cost of property management will exceed the income, so it is also a good idea to charge a certain fee to subsidize property management for residents with cars in the community. So how to pay taxes on parking space rental? Next, I would like to introduce you to the relevant content of how to pay taxes on the rental income of property parking spaces, hoping to help you. 1. How to pay taxes on the rental income of parking spaces in the property?

(1) business tax. According to the Reply of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Several Policy Issues of Business Tax, no matter how many years the lease period is, the lease behavior cannot be regarded as the transfer of the permanent use right of real estate, and business tax should be levied according to "service industry-leasing industry", with the business tax rate of 5% and the tax basis being the rental income obtained. However, if the rental fee income for several years is collected in one lump sum, it belongs to the nature of advance collection. According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Some Policy Issues concerning Business Tax, when units and individuals provide taxable services, transfer patent rights, non-patented technologies, trademark rights, copyrights and goodwill, the time when the business tax liability occurs is the time when the price of this nature is recognized as income according to the provisions of the financial accounting system. According to the provisions of the financial accounting system, income should be recognized by stages throughout the benefit period.

(2) property tax. Property tax is based on real estate. Real estate is property in the form of houses. The Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Collection of Property Tax on Underground Buildings with Housing Function stipulates that all underground buildings with housing function within the scope of property tax collection include underground buildings connected with houses above ground, completely underground buildings and underground civil air defense facilities. , should pay property tax in accordance with the relevant provisions. The above-mentioned underground building with house function refers to a place with a roof and a maintenance structure, which can shelter from the wind and rain and can be used for people to produce, manage, work, study, entertain, live or store materials. According to this regulation, the underground garage belongs to the category of real estate and should pay property tax. If the property is leased, the property tax shall be based on the rental income of the property, and the property tax shall be levied at 12% of the rental income. Property tax shall be levied annually and paid in installments, and the tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. For the lease income that has been obtained for several years at one time, the income should be recognized by stages throughout the benefit period, and the property tax should be calculated and paid according to the regulations.

(3) Enterprise income tax. Parking space rental income constitutes taxable income of enterprise income tax. Article 19 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the rental income mentioned in Item (6) of Article 6 of the Enterprise Income Tax Law refers to the income obtained by enterprises from providing the right to use fixed assets, packaging materials or other tangible assets. Rental income, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed. At the same time, the book value of parking spaces can be depreciated according to fixed assets, and the depreciation expenses extracted according to law can be deducted before tax.

(4) Urban land use tax. The area of land use right owned by parking spaces shall be paid urban land use tax on schedule according to the standards determined by local tax authorities.

(5) stamp duty. The house lease contract belongs to the scope of stamp duty, and stamp duty should be paid at one thousandth of the total contract amount.

Two, the property parking rental and property trading procedures

Generally speaking, parking spaces can be simply divided into two types, one is able to do property certificates, and the other is unable to do property certificates. Therefore, when buying a parking space, you must keep your eyes open and clearly know whether you are signing a motor vehicle parking space purchase agreement, a parking space lease agreement or a right-to-use transfer agreement.

Common parking spaces that can't get real estate licenses can also be simply divided into two types. One is the parking space that has been included in the pool area. As long as it is listed in the pool, legally speaking, it belongs to the parking space that can't get the real estate license, because it is shared by all owners. So this kind of parking space can be rented without buying property rights. The other is a civil air defense parking space.

Civil air defense parking spaces are different from other parking spaces and have their own particularity. Because the area occupied by civil air defense parking spaces belongs to civil air defense projects, and civil air defense projects belong to civil air defense projects, according to relevant regulations, national defense assets belong to the state. In addition, the relevant regulations of the Ministry of Construction have clearly stipulated that the basement, as a civil air defense project, is not included in the public building area. Therefore, civil air defense parking spaces do not belong to developers or all owners, and such parking spaces cannot be purchased.

Can civil air defense parking spaces be rented? According to the current judicial practice, there are two main views on the lease of civil air defense parking spaces:

Viewpoint 1. Some courts hold that no unit or individual has the right to sell or transfer the property rights and use rights of civil air defense projects, and the transfer of parking spaces for civil air defense projects harms the interests of the state and buyers. Even if both parties sign a parking space transfer agreement, the agreement is invalid.

Viewpoint 2: If it is developed and managed by the developer according to the principle of "whoever invests benefits", the developer can get the rent by renting the parking space for civil air defense, but the use of civil air defense projects must be registered.

Therefore, if you want to rent a civil air defense parking space, you'd better get permission from the civil air defense department first. Moreover, the rented civil air defense parking spaces may be requisitioned by government departments for free due to force majeure such as war and natural disasters.

Third,

The public parking space in the community belongs to the pool area and belongs to the owners of the community. The property management company has no right to rent it privately.

In building zoning, planning parking spaces and garages for parking cars must first meet the needs of owners. In the building division, the ownership of planned parking spaces and garages shall be agreed by the parties through sale, gift or lease. Parking spaces that occupy roads or other venues owned by the owner for parking cars shall be owned by the owner.

Matters such as cost sharing and income distribution of buildings and their ancillary facilities, if agreed, shall be followed; If there is no agreement or the agreement is unclear, it shall be determined according to the proportion of the owner's exclusive part to the total construction area. Owners can manage buildings and their ancillary facilities by themselves, or entrust property service enterprises or other managers to manage them. The owner has the right to replace the realty service enterprise or other managers selected by the construction unit according to law.

The final tax paid depends on the ownership of parking spaces and the connotation of property company charges. The above is the content of how to pay taxes on the rental income of property parking spaces, hoping to help everyone.