The deed tax shall be paid on the day when the parking space ownership transfer contract is signed or other certificates with the nature of the parking space ownership transfer contract are obtained, and shall not exceed 10 from the date when the tax obligation occurs. The maintenance fund shall be paid when the property right is transferred and before the parking space is delivered.
How to calculate the deed tax and maintenance fund of parking spaces?
The maintenance fund is raised by the owners of the property, who enjoy the ownership of the maintenance fund according to the proportion of payment, but the right to use it belongs to all owners, and individual owners may not withdraw all the maintenance funds from the bank. Maintenance funds are combined with specific houses, which exist and disappear with the existence of houses and do not change with the changes of specific owners. When the house property right is changed to a new owner, the maintenance fund should also be renamed from the old owner to the new owner. Parking space maintenance fund charging standard: deed tax is paid at 3% of the total parking space price, and adjusted to 4% in some areas. Maintenance funds vary from place to place, and are generally paid at 2% of the total parking space price.
Legal basis:
Article 1 of the deed tax law of People's Republic of China (PRC).
Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.
Article 2 of the deed tax law of People's Republic of China (PRC).
The transfer of ownership of land and houses as mentioned in this Law refers to the following acts:
(a) the transfer of land use rights;
(two) the transfer of land use rights, including sale, gift and exchange;
(three) the sale, gift and exchange of houses.
The transfer of land use right mentioned in item 2 of the preceding paragraph does not include the transfer of land contractual management right and land management right.
Where the ownership of land and houses is transferred by means of capital contribution (shares), debt repayment, transfer or reward, deed tax shall be levied in accordance with the provisions of this Law.
Article 3 of the deed tax law of People's Republic of China (PRC).
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, 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.
"Measures for the administration of residential special maintenance funds" seventh.
The owners of commercial housing and non-residential housing shall deposit special housing maintenance funds according to the construction area of their own property, and the amount of the first special housing maintenance funds deposited per square meter of construction area is 5% to 8% of the cost per square meter of local residential construction and installation projects. The competent departments of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties shall, according to local conditions, reasonably determine and announce the amount of the first-phase residential special maintenance fund deposited per square meter of construction area, and make timely adjustments.