How to calculate the parking space deed tax? How many dots? And what about the 2021 new regulations on parking space deed tax? Let's take a look!
The parking space is related to the ancillary facilities related to the purchase of the house. If the ownership of the ancillary facilities is separately priced, the deed tax shall be levied according to the applicable tax rate determined locally; If the price is unified with the house, the same deed tax rate applies to the house. Therefore, if the purchased parking space and property are priced uniformly, the same tax rate applies as the house.
According to the national tax regulations, the deed tax shall be levied on the ownership or land use right of housing-related ancillary facilities (including parking Spaces, carsheds, carsheds, attic floors, storage rooms, etc.) in accordance with relevant laws and regulations. No deed tax shall be levied on land use rights and house property rights that are not involved in the transfer. The people of each province, autonomous region and municipality directly under the Central government may, according to the actual local conditions, determine the range of the tax rate of 3%-5%.
In addition, the parking transfer tax for 2021 requires both buyers and sellers to pay the tax. The seller requires 20% of the difference. Land value added tax transaction difference of 30%, stamp duty transaction price of five thousand. The transaction service fee is 5 yuan per square meter. The buyer is also required to pay a deed tax of 3% of the transaction price and a transaction service fee.