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Does the property company pay stamp duty for renting parking spaces?
Property companies need to pay stamp duty for renting parking spaces.
Parking space lease of property company belongs to the scope of stamp duty collection of property lease contract and needs to pay stamp duty.
Stamp duty on parking space lease of property company = rental amount * 1.
The accounting treatment of stamp duty is,
Debit: taxes and surcharges-stamp duty,
Loan: bank deposit.
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