40,000 parking spaces are generally paid to 800 yuan Maintenance Fund. Taxes and fees for parking space transactions are calculated on a commercial basis. The transaction fee is 3 yuan /m2, business tax: the difference is multiplied by 5.5%, and land tax: deed tax 65438+ 0% of the total payment is 65438+ 0.5% of the house price.

Because parking spaces are also commercial in nature, taxes and fees are paid in accordance with commercial taxes and fees.

1. deed tax: appraisal price * 3%;

2. Transaction service fee: construction area *3 yuan/m2;

3. Stamp duty: the appraised price * 0.05%;

4. Registration fee: 550 yuan/case, charge for each additional certificate 10 yuan;

Matters needing attention in purchasing parking spaces:

1, define the property rights of parking spaces.

See if the parking space is owned by the developer, that is, whether the developer has ownership. If the purchased parking space and garage can't handle the property right certificate, it means that the parking space and garage can't be sold. If parking spaces are public facilities, developers will not enjoy their ownership, let alone marketize parking spaces.

2. The relevant rules of parking spaces should be written into the contract.

When the buyer signs the pre-sale contract, if the parking space is pre-sold with the house, the buyer and the developer should clearly agree on the location, parking space number, pre-sale area and pre-sale price of the parking space in the supplementary clauses of the pre-sale contract, preferably with a floor plan, and agree on the solution to the difference.

3. Pre-sale parking spaces must obtain pre-sale permits.

Just as developers have to obtain a pre-sale permit to sell a house, so do pre-sale parking spaces.

4. You need to pay deed tax and maintenance fund to buy a parking space.

The longest property right of underground parking spaces is 50 years; In some commercial office projects, the property right of parking spaces is 40 years or even shorter. In addition, buying a parking space, like buying a house, also needs to pay deed tax and public maintenance fund.

5. You can't buy a parking space with a provident fund loan.

You can't use provident fund loans to buy parking spaces and garages. Considering the imperfection of parking space rental and sales in residential areas and the changes of relevant policies in the future, property buyers should pay more attention before buying parking spaces, and know clearly the property rights, use rights and time limit of parking spaces, and whether there are corresponding conditions and restrictions when buying and selling. For example, the parking spaces on the ground cannot be sold, and the greening of the community cannot be crowded. Property buyers should also pay attention.

Legal basis:

The Ministry of Construction and the Ministry of Finance "Measures for the Administration of Maintenance Funds for Some Residential Facilities and Equipment * * * *

Article 4 After the sale of commercial housing and public housing, a maintenance fund for residential parts and facilities (hereinafter referred to as the maintenance fund) shall be established. The use of maintenance funds shall comply with the Financial Management Regulations of Property Management Enterprises (No.7 of the Ministry of Finance [1998]) and be used exclusively for the overhaul, renewal and transformation of residential parts and facilities after the expiration of the warranty period.