Legal analysis: parking spaces without property rights do not need to pay deed tax and maintenance funds, because they cannot register property rights.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 275 The ownership of planned parking spaces and garages within a building division shall be agreed upon by the parties through sale, gift or lease. Parking spaces that occupy roads or other venues owned by the owner for parking cars shall be owned by the owner.

Article 276 Parking spaces and garages planned for parking cars within a building division shall first meet the needs of the owners.