For some communities, property management expenses will exceed income, so it is a good way to rent parking spaces in the community and charge a certain fee to residents with cars in the community to subsidize property management. So how should you pay taxes on parking space rental? Next, I will introduce to you the relevant content on how to pay taxes on property parking space rental income. I hope it will be helpful to you. 1. How to pay tax on property parking space rental income (1) Business tax. According to the "Reply on Several Policy Issues Regarding Business Tax" of the State Administration of Taxation, for a house leasing contract with a clear lease term, no matter how many years the lease term is, the lease cannot be regarded as a transfer of the permanent use right of real estate and should be regarded as "service" Business tax is levied on "Leasing Industry", the business tax rate is 5%, and the basis for calculating tax is the leasing income obtained. However, the one-time collection of all rental income for several years is in the nature of advance collection. According to the provisions of the "Notice on Several Policy Issues on Business Tax" issued by the Ministry of Finance and the State Administration of Taxation, when entities and individuals provide taxable services, transfer patent rights, non-patented technologies, trademark rights, copyrights and goodwill, they must collect from the other party the nature of advance receipts. For the price (including advance receipts, advance payments, pre-deposits, advance deposits, etc.), the time when the business tax liability occurs shall be the time when the price received in advance is recognized as income in accordance with the provisions of the financial accounting system. According to the provisions of the financial accounting system, revenue should be recognized in installments throughout the entire benefit period. (2) Property tax. Real estate tax is levied on real estate. Real estate is property expressed in the form of a house. The Ministry of Finance and the State Administration of Taxation's "Notice on the Collection of Property Taxes on Underground Buildings with House Functions" stipulates that all underground buildings with house functions within the scope of property tax collection include underground buildings connected to above-ground houses and those built entirely on the ground. The following buildings, underground civil air defense facilities, etc. shall be levied property tax in accordance with relevant regulations. The above-mentioned underground buildings with house functions refer to places with roofs and maintenance structures that can provide shelter from wind and rain, and where people can produce, operate, work, study, entertain, live or store supplies. According to this regulation, underground garages belong to the category of real estate and should be levied property tax. If the property is rented out, the property tax shall be calculated based on the rental income of the property, and the property tax shall be levied at 12% of the rental income. Real estate tax is collected annually and paid in installments, and the tax deadlines are stipulated by the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government. For several years of leasing income obtained at one time, the income should be recognized in installments throughout the entire benefit period, and property tax should be calculated and paid in accordance with regulations. (3) Corporate income tax. Parking space rental income constitutes corporate income tax taxable income. Article 19 of the Implementation Regulations of the Enterprise Income Tax Law stipulates that the rental income referred to in Article 6 (6) of the Enterprise Income Tax Law refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets. Rental income is recognized based on the date when the lessee pays rent as stipulated in the contract. At the same time, the book value of parking spaces can be depreciated as fixed assets, and depreciation expenses extracted in accordance with the law can be deducted before tax. (4) Urban land use tax. For the area of ??land use rights owned by parking spaces, urban land use tax must be paid on schedule according to the standards determined by the local tax authorities. (5) Stamp duty. House rental contracts fall within the scope of stamp duty, and stamp duty should be paid at one thousandth of the total contract amount.

2. Property parking space rental and sale procedures Generally speaking, parking spaces can be simply divided into two types, one for which a property right certificate can be issued, and the other for which a property right certificate cannot be issued. Therefore, when you purchase a parking space, you must keep your eyes peeled and understand clearly whether you are signing a "Motor Vehicle Space Purchase Agreement", a "Parking Space Rental Agreement" or a "Use Rights Transfer Agreement." Common parking spaces that cannot be issued with property rights certificates can be simply divided into two types. One is the parking space that has been included in the public pool area. As long as it is included in the public stall, legally speaking, it is a parking space that cannot be issued with a property rights certificate, because it is exclusively owned by all owners. Therefore, this type of parking space cannot be purchased as a property but can be leased. The other is a defensive parking space. Civil air defense parking spaces are different from other parking spaces and have their own particularities. Because the area occupied by civil air defense parking spaces belongs to civil air defense projects, and civil air defense projects belong to civil air defense project construction, according to relevant regulations, national defense assets belong to the state. In addition, relevant regulations of the Ministry of Construction have clearly stipulated that basements used as civil air defense projects are not included in the public building area. Therefore, civil air defense parking spaces are neither owned by the developer nor by all owners, and property rights cannot be purchased for such parking spaces.

Can civil air defense parking spaces be leased? According to current judicial practice, there are two main views on the leasing of civil air defense parking spaces: View 1. Some courts believe that no unit or individual has the right to sell or transfer the property rights and use rights of civil air defense projects. The transfer of parking spaces for civil air defense projects harms the interests of the country and the interests of the buyer. Even if the two parties sign a parking space use rights transfer agreement, the agreement is invalid. Viewpoint 2: If it is developed and managed by a developer in accordance with the principle of "whoever invests, who benefits", the developer can obtain rent by leasing civil air defense parking spaces, but must go through registration procedures to use civil air defense projects. Therefore, if you want to rent a civil air defense parking space, it is best to obtain permission from the civil air defense department first. Moreover, when renting a civil air defense parking space, there is a possibility that the parking space will be expropriated by government departments without compensation due to force majeure such as war, natural disasters, etc.

3. The public parking spaces in the community belong to the public pool area and are jointly owned by the owners of the community. The property management company has no right to rent them privately. Within building zoning, parking spaces and garages planned for parking cars should first meet the needs of the owners. Within the building zoning, the ownership of parking spaces and garages planned for parking cars shall be agreed upon by the parties through sale, donation, or leasing. Parking spaces that occupy roads or other sites owned by the owner for parking cars belong to the owner's exclusive property. If there is an agreement on the cost sharing and income distribution of the building and its ancillary facilities, the agreement shall be followed; if there is no agreement or the agreement is unclear, the proportion of the owner's exclusive part to the total area of ??the building shall be determined. Owners can manage the building and its ancillary facilities by themselves, or they can entrust a property service company or other manager to manage it. The owner has the right to replace the property service company or other manager hired by the construction unit in accordance with the law. The final tax paid depends on the ownership of the parking space and the content of the fees charged by the property management company. The above is the compiled content on how to pay taxes on property parking space rental income. I hope it will be helpful to everyone.