Do individuals need to pay deed tax when purchasing parking spaces?
Required. Because the parking space is also commercial, the specific fees paid according to the commercial taxes are as follows: 1. Deed tax: appraisal price * 3%; 2. Transaction service fee: building area * 3 yuan/square meter; 3. Stamp tax: appraisal price * 0.05%. The deed tax of development materials refers to the one-time tax levied on the new owner (property right receiver) according to a certain proportion of the property price in the contract signed by the parties when the property right of the real estate (land, housing) changes. Is there anything you don't understand?
