Tax rate of Wuhan developers buying and selling parking spaces

When buying a parking space, you must also pay special maintenance funds for the property. When handling the title certificate, you must also search the books and pay the deed tax. At present, the standard for purchasing parking spaces and special maintenance funds for property is 105 yuan/square meter. When handling the property right certificate, the deed tax and stamp duty of 5/10000 will be charged at 3% of the total parking space price. Parking spaces belong to real estate. If the seller is a general VAT taxpayer and the general tax calculation method is applied, the tax rate is 10%, and the VAT amount is the purchase price excluding tax multiplied by 10%. If the seller is a small-scale taxpayer, or the seller is a general taxpayer who applies simple taxation, then the tax rate is 5%, and the value-added tax is the purchase price excluding tax multiplied by 5%.