The parking space needs to pay deed tax. Parking spaces are also commercial in nature, so taxes and fees are paid according to commercial taxes and fees. Those without property rights do not have to pay deed tax and maintenance fund. At present, taxpayers need to pay deed tax and stamp duty when purchasing parking spaces. Deed tax should be paid for parking spaces, because parking spaces are also commercial in nature, so taxes and fees should be paid according to commercial taxes and fees, and according to the standard of *3% of the evaluation price. In addition, the purchase of parking spaces requires payment of transaction service fee of construction area *3 yuan/m2 and stamp duty of 0.05% of evaluation price, parking space registration fee of 550 yuan/car, and the fee for each additional license is 10 yuan.

Deed tax relief includes:

1. State organs, institutions, social organizations and military units that inherit land and houses for office, teaching, medical care, scientific research and military facilities shall be exempted;

2, urban workers in accordance with the provisions of the first purchase of public housing, exempt from;

3. If the house is bought back due to the loss of the house due to force majeure, it shall be reduced or exempted as appropriate;

4. Other tax reduction or exemption items stipulated by the Ministry of Finance.

To sum up, the owner of the parking space should prepare the tax payment information, and the deed tax and stamp duty should be paid by the local tax bureau of the district and county where the parking space is located; And residential special maintenance funds need to be paid by the bank designated by the developer.

Legal basis:

Article 3 of the deed tax law of People's Republic of China (PRC).

The 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, in accordance with the procedures prescribed in the preceding paragraph, determine different tax rates for the transfer of ownership of different subjects, different regions and different types of houses.