When buying a parking space, you must also pay special maintenance funds for the property. When handling the title certificate, you must also search the books and pay the deed tax. At present, the standard for purchasing parking spaces and special maintenance funds for property is 105 yuan/square meter. When handling the property right certificate, the deed tax and stamp duty of 5/10000 will be charged at 3% of the total parking space price. Before handling the parking property certificate, it is necessary to conduct a directory search to check the buyer's family housing and parking space, at a cost of 40 yuan/time. Tax basis of deed tax: (1) Transfer and sale of land use rights and purchase and sale of houses, the transaction price determined for the land and house ownership transfer contract, including the price corresponding to the currency to be delivered, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Legal basis:
The tax basis of the deed tax in Article 4 of the Deed Tax Law of People's Republic of China (PRC): (1) Transfer and sale of land use rights and sale of houses, the transaction price determined for the transfer contract of land and house ownership, including the price corresponding to the currency to be delivered, physical objects and other economic benefits; (two) land use rights exchange, housing exchange, the difference between the exchange of land use rights and housing prices; (3) Free transfer of land and house ownership such as land use right donation and house donation is the price legally approved by the tax authorities with reference to the market price of land use right sale and house sale. If the difference between the transaction price declared by the taxpayer and the adjustment price is obviously low without justifiable reasons, it shall be verified by the tax authorities in accordance with the provisions of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection.
Derivative problem:
Standard process for parking space delivery? Parking space buying and selling process: parking space inspection → signing → paying taxes → transferring ownership.
1, parking space verification
Required information: original and photocopy of parking permit, original and photocopy of parking owner's ID card;
Time required: generally 10 working days.
2. Signing (including online signing, deposit agreement and sales contract)
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The online signing price is the original purchase price of the parking space, and the materials to be prepared include: parking space book, ID card, household registration book, marriage certificate (the married person needs the consent of his spouse to sell) and bank card.
(2) Deposit agreement (the same as general house sales, the part exceeding 6,543,800 yuan shall be subject to fund supervision)
(3) Sales contract (same as general house sales contract)
3. Pay taxes (deed tax: original value × 3%; Stamp duty: original value × 1‰)
Required information: ID card, parking space book, household registration book, marriage certificate (married), original parking space purchase invoice.
4. Transfer of ownership
Buyers and sellers need to handle the transfer in the real estate registration center (some urban areas need to make an appointment in advance).
Required information: ① Seller: ID card, parking space book, household registration book, marriage certificate (married), original parking space purchase invoice; Buyer: ID card, household registration book, marriage certificate (married) and tax payment certificate after tax payment.