Legal analysis: the maintenance fund proportion of parking spaces is also calculated according to the proportion of houses. The calculation formula of repair fund is: construction area per square meter cost × share × area. The longest property right of underground parking spaces is 50 years; In some commercial office projects, the property right of parking spaces is 40 years or even shorter. And buying a parking space, like buying a house, also needs to pay deed tax and public maintenance fund.

Legal basis: deed tax law of People's Republic of China (PRC).

Tenth taxpayers should declare and pay the deed tax before going through the registration formalities of land and house ownership according to law.

Article 11 After taxpayers pay taxes, the tax authorities shall issue deed tax payment vouchers. Taxpayers handle the registration of land and house ownership, and the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.

Article 12 Before the land and house ownership are registered according to law, if the ownership transfer contract or the nature of the ownership transfer contract proves invalid, invalid, revoked or cancelled, the taxpayer may apply to the tax authorities for refund of the tax paid, and the tax authorities shall handle it according to law.

Thirteenth tax authorities should establish a deed tax information sharing and cooperation mechanism with relevant departments. Natural resources, housing and urban construction, civil affairs, public security and other relevant departments shall provide the tax authorities with relevant information on the transfer of land and housing ownership in a timely manner, and assist the tax authorities in strengthening the management of deed tax collection.

The tax authorities and their staff shall keep confidential the personal information of taxpayers they know in the process of tax collection and management, and shall not disclose or illegally provide it to others.