Tax collection methods for second-hand parking spaces sold at a loss: 1. The parking spaces are non-residential, and the buyer must pay a deed tax of 3% when transferring ownership, and a transaction service fee of 5 yuan per square meter.

2. The seller is required to pay business tax and surcharges (5.6% of the difference), personal income tax (20% of the difference), land value-added tax (30% of the difference), stamp duty (50,000% of the total amount), and transaction service fees as required.

5 yuan per square meter.

Characteristics of taxation: 1. Mandatory: The compulsory nature of taxation means that taxation is compulsorily collected by the state as a social manager, relying on political power and promulgating laws or decrees based on political power.

Social groups and members of society who have tax obligations must abide by the country's mandatory tax laws. Within the limits stipulated by the national tax law, taxpayers must pay taxes in accordance with the law, otherwise they will be subject to legal sanctions. This is the legal status of taxation.

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The mandatory characteristics are reflected in two aspects: 1. The establishment of tax distribution relationships is mandatory, that is, tax collection is entirely based on the political power of the state; 2. The tax collection process is mandatory, that is, if tax violations occur,

The state can impose penalties in accordance with the law.

2. Gratuitous nature: The gratuitous nature of taxation means that through taxation, part of the income of social groups and social members is transferred to the state, and the state does not pay any remuneration or consideration to taxpayers.

The gratuitous nature of taxation is linked to the nature of income distribution by the state through political power.

The gratuitous nature is reflected in two aspects: 1. It means that the relevant departments do not need to pay any remuneration directly to taxpayers after receiving tax revenue; 2. It means that the tax revenue collected by relevant departments will no longer be directly returned to taxpayers.

The gratuitous nature of taxation is the essence of taxation. It reflects a unilateral transfer relationship of ownership and control rights of social products, rather than an equivalent exchange relationship.

The gratuitous nature of taxation is an important feature that distinguishes tax revenue from other forms of fiscal revenue.

3. Fixedness: The fixed nature of taxation means that taxes are collected in accordance with the standards stipulated in national laws and regulations, that is, taxpayers, taxable objects, tax items, tax rates, valuation methods and deadlines, etc., are all stipulated in advance by taxation laws and regulations.

A relatively stable trial period is a fixed and continuous income.

Regarding the pre-specified standards for taxation, both parties to the tax collection and tax payment must jointly abide by it. Neither the tax collection party nor the tax payer shall violate or change this fixed ratio or amount and other system regulations without modification or adjustment by national laws.