At present, taxpayers who buy parking spaces need to pay deed tax and stamp duty.
firstly, according to the "Reply of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Deed Tax Policy of Housing Ancillary Facilities" (Caishui [24] No.126), deed tax shall be levied in accordance with the provisions of deed tax laws and regulations for the acts that bear the rights of housing-related ancillary facilities or land use rights. Therefore, individuals who purchase the ownership of underground parking spaces should pay deed tax in accordance with the regulations, and the deed tax rate is 3%.
secondly, according to the Provisional Regulations on Stamp Duty of the People's Republic of China, the units and individuals who set up books and receive the vouchers listed in the Regulations within the People's Republic of China are stamp duty taxpayers, and the stamp duty rate for individuals purchasing underground parking spaces is five ten thousandths.
Extended information:
Deed tax object:
Deed tax object is the ownership of land and houses transferred in China. Specifically, it includes the following five contents:
(1) The transfer of the right to use state-owned land shall be handed over by the undertaker.
refers to the behavior that the land user pays the land use right transfer fee to the state, and the state transfers the state-owned land use right to the land user within a certain period of time.
(2) in the transfer of land use rights, in addition to considering the land value-added tax, the transferee shall pay the deed tax.
refers to the behavior that land users transfer the land use right to other units and individuals by selling, giving, exchanging or other means. The transfer of land use rights does not include the transfer of rural collective land contractual management rights.
(3) house purchase and sale:
that is, the transaction behavior that the seller transfers the ownership of the house to the buyer through the media of money.
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