Parking spaces can also be considered from first-hand parking spaces and second-hand parking spaces, and the taxes and fees required for first-hand parking spaces and second-hand parking spaces are different.

Tax to be paid when purchasing a first-hand parking space: 1. The purchase of parking spaces needs to pay special maintenance funds for the property, and the payment standard depends on the specific community.

2. When handling the title certificate, the deed tax and stamp duty of 5/10000 will be charged at 3% of the total parking space price.

3. Before handling the parking space title certificate, you need to search the books to check the housing and parking spaces of the buyers' families.

Taxes to be paid for buying second-hand parking spaces: second-hand parking spaces are non-residential transactions, and buyers need to pay 3% deed tax and stamp duty. The seller needs to pay business tax and surcharges, personal income tax, land value-added tax and stamp duty. Here, the seller pays taxes in two ways: 1, and the seller provides the original purchase invoice. Business tax and surcharges: after the transfer income is deducted from the purchase price, it will be levied at 5.6% of the difference. Personal income tax: 20% of the difference from the transfer. Land value-added tax: the difference is 30%-60% (four-level progressive tax rate).

2. The seller did not provide the original purchase invoice. Business tax and surcharges: 5.6% of the total transfer income. Personal income tax: 2% based on the transfer income. Land value-added tax: 5% based on transfer income.