1. If the garage purchased by the property buyer is Grade I, deed tax and stamp duty shall be paid. The garage deed tax rate is 3%;

2. If the garage is second-hand, there are many taxes involved. The seller's taxes include value-added tax and surcharges, land value-added tax, personal (enterprise) income tax and stamp duty, and the buyer's taxes include deed tax and stamp duty. The value-added tax and additional tax rate is 5.65%; Land value-added tax is 30%-60% of income; The personal income tax rate is 20%.

Precautions for purchasing a garage:

1, whether the garage can handle property rights. The first thing to pay attention to is property rights. Whether the property right can be handled well directly affects whether the garage should be bought. Whether you can apply for a property certificate determines whether the garage belongs or not. If the purchased parking space cannot handle the title certificate, it means that the garage itself cannot be sold, and the garage purchased with money is not protected by law. If the garage is not used in the future, it will basically not be sold.

2. Whether the garage is included in the pool area. The pool area belongs to the area used by the community owners. If the garage is included in the pool area at the time of purchase, it cannot be bought or sold, and the developer has no right to sell this type of garage. Also, if the garage transformed by the civil air defense project in the residential area cannot be bought or sold, this area belongs to the compulsory supporting facilities of the state, and the developer and the property or the owner himself have no right to sell it.

3. The contract for the purchase of parking spaces shall specify. Many owners buy houses together to buy garages. In this case, the garage contract and the house contract are integrated. The contract should indicate the scope, area, car number and price of the garage, and attach a detailed plan. If you want to buy a garage in the future, you need to sign a garage purchase contract with the developer, and you also need to explain all kinds of information about the garage in detail and put the contract on record. These are all links to protect the legitimate rights and interests of property buyers and must not be ignored.

4. You can apply for a loan to buy a parking space. If you can't use housing provident fund loans, you can use commercial loans. Whether buying a new garage or a used garage, you can apply for a commercial loan as long as the procedures are complete. Specific loan details need to be consulted with the banking department.

To sum up, parking spaces belong to real estate. If the seller is a general VAT taxpayer and the general tax calculation method is applied, the tax rate is 10%, and the VAT amount is the purchase price excluding tax multiplied by 10%.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-fifth.

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.