Legal analysis:

Property parking spaces need to pay deed tax. There is no need to pay deed tax and maintenance fund if there is no property right. At present, taxpayers who buy parking spaces need to pay deed tax and stamp duty.

Legal basis:

Deed Tax Law of the People's Republic of China

Article 1 Where the ownership of land and houses is transferred within the territory of the People's Republic of China, the units and individuals who bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.

article 2 the term "transfer of ownership of land and houses" as mentioned in this law refers to the following acts:

(1) assignment of land use rights;

(2) Transfer of land use rights, including sale, gift and exchange;

(3) buying, selling, giving and exchanging houses.

the transfer of land use right in the second paragraph of the preceding paragraph does not include the transfer of land contractual management right and land management right.

if the ownership of land and houses is transferred by means of fixed-price investment (share purchase), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this law.

article 3 the deed tax rate is 3% to 5%.

The specific applicable tax rate of deed tax shall be proposed by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the tax rate range specified in the preceding paragraph, submitted to the Standing Committee of the people's congress at the same level for decision, and reported to the NPC Standing Committee and the State Council for the record.

provinces, autonomous regions and municipalities directly under the central government may determine different tax rates for the ownership transfer of different subjects, different regions and different types of housing in accordance with the procedures specified in the preceding paragraph.