Legal analysis: the 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. Housing maintenance fund includes parking space maintenance fund. According to the relevant regulations of the state, when selling commercial housing, buyers need to pay 2% to 3% of the total house price to the selling unit as the house maintenance fund, and sign an agreement with the selling unit to pay the house maintenance fund, but this fee is not included in the residential sales income.

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 281 The maintenance fund of a building and its ancillary facilities belongs to the owner. With the consent of the owner, it can be used for local maintenance, renewal and transformation of elevators, roofs, external walls and barrier-free facilities. The collection and use of maintenance funds for buildings and their ancillary facilities shall be announced regularly. In case of emergency, if the building and its ancillary facilities need to be repaired, the owners' assembly or the owners' committee may apply for the maintenance funds of the building and its ancillary facilities according to law.