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When buying a new house garage, do I need to pay tax on the parking space?

If you buy a parking space in a new house, you will pay less tax.

You only need to pay 3% deed tax, 0.05% stamp tax, and a certain amount of special residential maintenance funds.

You need to bring the materials to the local tax bureau to pay the tax. If everything goes well, the tax payment can be completed on the same day.

If a parking space costs 100,000 yuan and the building area is 24 square meters, you will probably have to pay about 7,800 yuan in taxes and fees.

1. What taxes must be paid?

Since the land use nature of the parking spaces is comprehensive land or storage Category E land, the parking spaces must pay deed tax, stamp duty, and special residential maintenance funds.

The parking space tax payment details are shown in the picture. The public maintenance fund is the special residential maintenance fund. Why do parking spaces also need to pay special residential maintenance funds?

According to Article 7 of the "Measures for the Management of Special Residential Maintenance Funds" promulgated by the Ministry of Construction, owners of commercial residential buildings and non-residential owners must deposit special residential maintenance funds according to the building area of ??the property they own.

The amount of the first phase of special residential maintenance funds is 5% to 8% of the cost per square meter of local residential building installation projects.

?Parking spaces are part of the building area of ??the property, so the owner should pay special residential maintenance funds.

2. How much do you need to pay?

The deed tax is 3% of the price signed online, the stamp tax is 0.5% of the price signed online, and special residential maintenance funds are paid on a case-by-case basis.

1. Regardless of the face value, the deed tax is 3% of the price signed online.

2. Stamp tax The stamp tax needs to be paid at 0.5% of the price signed online.

3. Special residential maintenance funds According to Article 7 of Chapter 2 of the "Beijing Municipal Residential Special Maintenance Fund Management Measures", owners of commercial residential buildings and non-residential owners deposit special residential maintenance funds according to the building area of ??the properties they own.

The deposit standards for special maintenance funds for residential buildings in the first phase are: 50 yuan/square meter for detached residential and non-residential buildings; 100 yuan/square meter for multi-story residential and non-residential buildings; and 200 yuan/square meter for high-rise residential and non-residential buildings.

?Multi-story residential and non-residential refers to buildings with a maximum above-ground structure of 6 floors (inclusive) or less. High-rise residential and non-residential refers to buildings with a maximum above-ground structure of 7 or more floors (inclusive).

It should be noted that the definition of the highest number of floors of above-ground structures is based on the highest number of floors.

For example, in a high-rise building with 4 units, unit 1 has 6 floors and unit 2 has 7 floors, the owner of this building will pay special residential maintenance funds according to the 7-story, that is, high-rise residential index.

For example: If you purchase a parking space with a construction area of ??24 square meters, the total price is 100,000, and it is located underground in a high-rise residential building, how much tax do you need to pay?

The deed tax needs to be paid 100,000?3%=3,000 yuan, the stamp tax needs to be paid 100,000?0.5?=50 yuan, and the special residential maintenance fund needs to be paid 200 yuan/㎡?24㎡=4,800 yuan, so the total *** needs to be paid 7,850 yuan

of taxes.

3. How to pay?

The owner of the parking space must prepare tax payment materials. When paying deed tax and stamp tax, he must go to the local tax bureau in his district or county to pay. To pay special housing maintenance funds, he must go to a designated bank to pay.

1. Tax payment materials: My ID card, household register, marriage certificate (married), invoice for purchasing a parking space, contract for purchasing a parking space, parking space surveying and mapping page (given by the developer).

The parking space surveying and mapping page shows the parking space surveying and mapping page. The parking space surveying and mapping page contains the specific location and area of ??the parking space. 2. Tax payment location: the local tax bureau and designated bank in the district or county where the community is located.

The process of paying taxes on parking spaces is relatively simple, but since tax payment in various urban areas requires a reservation of numbers, it is important to make a reservation in advance when preparing to pay taxes to avoid not being able to pay taxes due to difficulty in arranging numbers.