The deed tax of 3% of the evaluation price shall be paid for the purchase of parking spaces; Stamp duty of 0.05% of the appraised price; Personal income tax with a difference of 20% between the assessed price and the original price; Land value-added tax with a difference of 30% between the assessed price and the original price; 5.6% business tax and surcharges for the difference between the appraised price and the original price; Transaction service fee per square meter of 5 yuan.

legal ground

Article 3 of the Individual Income Tax Law

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Article 3 of the Provisional Regulations on Deed Tax

The deed tax rate is 3-5%.

The applicable tax rate of deed tax shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph, according to the actual situation in the region, and reported to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China for the record.