For friends who have car parties, sometimes they often worry about paying taxes on parking spaces. Generally, parking spaces are classified, which is not as simple as you think, so they also need to be taken into account when paying taxes. Therefore, it is best for everyone to understand the process before paying taxes. For details, you can see the following introduction in the Xiaobian.
Generally speaking, parking spaces can be simply divided into two types: one can do production certificate, and the other can't do production certificate. Therefore, when you buy a parking space, you must polish your eyes and understand whether you signed the motor parking space purchase agreement, the parking space lease agreement or the use right transfer agreement.
The common parking spaces that cannot handle the production certificate can also be simply divided into two types. One is the parking space that has been included in the shared area. As long as it is included in the pool, legally speaking, it belongs to the parking space that cannot do the production certificate, because it is shared by all owners. Therefore, such parking spaces can not purchase property rights, but can be leased. The other is civil air defense parking space.
Civil air defense parking space is different from other parking spaces and has its particularity. Because the area occupied by civil air defense parking spaces belongs to civil air defense projects, and civil air defense projects belong to the construction of civil air defense projects, according to relevant regulations, national defense assets belong to the state. In addition, the relevant regulations of the Ministry of construction have clearly stipulated that the basement as a civil air defense project is not included in the public building area. Therefore, civil air defense parking spaces are neither owned by developers nor shared by all owners, and such parking spaces can not purchase property rights.
Can the civil air defense parking space be rented? According to the current judicial practice, there are two main views on the lease of civil air defense parking spaces:
Viewpoint 1. Some courts held that no unit or individual has the right to sell and transfer the property right and use right of civil air defense project. The transfer of parking space of civil air defense project damages the interests of the state and the buyer. Even if both parties sign an agreement on the transfer of parking space use right, the agreement is invalid.
Viewpoint 2. If it is handed over to the developer for development and management according to the principle of "who invests will benefit", the developer can obtain the rent by renting the civil air defense parking space, but the use of civil air defense projects must go through the registration formalities.
Therefore, if you want to rent civil air defense parking spaces, you'd better obtain the permission of the civil air defense department first. Moreover, there is a possibility that the leased civil air defense parking space may be expropriated by government departments free of charge due to force majeure such as war and natural disasters.
Finally, we should also pay attention to the lease term. According to Article 214 of the contract law: 'the lease term shall not exceed 20 years. If more than 20 years, the excess part shall be invalid.
In short, the property right garage belongs to non residential, and the deed tax of 5% shall be paid during the transaction, as well as the business tax of 5.5% of the transaction difference (the sale price minus the purchase price), the personal income tax of 20% of the difference (if tickets cannot be provided, it shall be levied at 1% of the transaction amount), as well as the stamp tax and land value-added tax.
In addition to taxes, there is also a transaction handling fee of 1% (based on the transaction balance, if it is less than 50 yuan, it will be charged as 50 yuan); The registration fee is 65 yuan / piece (if the registered building area exceeds 100 square meters, 0.3 yuan will be charged per square meter).