Need. When planning the land for the project, the area of underground parking spaces and civil air defense projects has been clearly defined. Parking spaces with property rights can be sold and property rights certificates can be issued. Just like buying a house, you also need to pay deed tax and public maintenance fund, in which the deed tax is 3% of the total parking space price. Deed tax refers to a one-time tax levied on the new owner (property owner) according to a certain proportion of the production price when the property right of real estate (land, house) changes.