If the deed tax of parking space is 3%, the deed tax of120,000 yuan is120,000 3% = 3,600 yuan. No matter what the price of the parking space is, the deed tax is collected according to this standard, because the sale of the parking space is in line with the conditions for deed tax payment.
When is the parking space maintenance fund suitable?
1. The parking space maintenance fund belongs to all owners of the community. No one can misappropriate this expense without permission. Once found, they may be punished by warning, fine or even detention. In addition, the application for parking space maintenance fund needs to meet certain conditions, and it must be used for parking space maintenance, and can only be used after obtaining the consent of two-thirds of the owners.
2. In the case of entrusting the real estate developer to pay the parking space maintenance fund, if the real estate developer receives the parking space maintenance fund within 30 days, the money received will be deposited in the special account of the housing maintenance fund. If the owner pays the parking space maintenance fund by himself, it is necessary to deposit the parking space maintenance fund into the special account of the housing maintenance fund before handing over the house. Under normal circumstances, the parking space maintenance fund is kept by the local real estate administration. After the establishment of the community owners, the real estate administration will transfer the parking space maintenance fund into the special account of the industry Committee, and the community industry Committee will exercise the management right of the parking space maintenance fund.
What does the parking space maintenance fund mean?
Parking maintenance fund is used to maintain parking spaces in residential areas, and is generally paid by owners who own parking spaces. According to national regulations, when selling commercial housing, buyers need to pay 2%-3% of the total house price as a house maintenance fund. At present, the parking area is generally included in the housing area. Undoubtedly, the housing maintenance fund is also paid. The parking space maintenance fund belongs to the owners of the whole community, and private individuals may not misappropriate it. It can only be used after two-thirds of the owners agree.
The parking space maintenance fund shall be kept by the local real estate administration. After the establishment of the community owners' committee, the real estate administration will transfer the parking space maintenance fund into the special account of the industry committee, and the community industry committee will exercise the management right of the parking space maintenance fund.
Legal basis:
measures for the management of property service charge
Fourteenth property management companies should abide by the national price laws and regulations in property services, strictly fulfill the property service contract, and provide the owners with services consistent with quality and price.
Seventeenth property management area, water supply, power supply, gas supply, heating, communications, cable television and other units should charge the relevant fees to the end users. If the property management enterprise accepts the entrustment to collect the above fees, it may charge the entrusting unit a handling fee, and may not charge the owners any additional fees such as handling fees.