Where is the property right of parking spaces in Beijing taxed?

The parking space is non-residential, and the buyer is required to pay 3% deed tax at the time of transfer, and the transaction service fee is 5 yuan per square meter. The Seller shall pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (five ten thousandths of the total amount) and transaction service fee per square meter of 5 yuan. Matters needing attention in handling parking space transfer:

1, the contract price of parking spaces is written according to the owner's purchase price, how much the owner bought and how much to write this time. Don't write more, don't write less, the deed tax window of the real estate bureau can generally pass, so the difference is 0. If the difference is 0, there is no business tax and surcharge, individual tax and land value-added tax. As long as the buyer pays 3% deed tax, the transaction service fee of the buyer and the seller is 5 yuan per square meter, and the seller's stamp duty is five ten thousandths.

2. When handling the delivery of the parking space, the buyer must provide the real estate license in his own name in the same community as the parking space, because according to the regulations, the parking space can only be sold to the owners of this community.

3. When handling parking space delivery, the original parking space invoice must be provided. If you don't have this invoice, you need to go to the developer to make it up. It is not good to go to the archives room of the real estate bureau to adjust the files.

4. Some parking spaces have no property rights and only 70 years of use rights, so it is not easy to transfer ownership and there is no tax. The seller and the buyer sign a parking space transfer agreement in the property and change their contact information. The seller can give the parking space contract and invoice to the buyer.