What is the tax collection standard for second-hand parking spaces in 2021?

[StellaAnn]

In 2021, both buyers and sellers are required to pay taxes for parking space transfers. Below are the specific details regarding parking space transfer taxes: 1. Seller: The seller is required to pay a 5% business tax. A 20% individual income tax on the transaction difference. A 30% land value-added tax on the transaction difference, a 0.05% stamp duty on the transaction price, and a transaction service fee of 5 yuan per square meter. 2. Buyer: The buyer needs to pay a 3% deed tax on the transaction price and a transaction service fee. Additional Information: According to Article 4 of the "Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Deed Tax": The tax base for deed tax (2): For the gift of land use rights and the gift of houses, the tax authority shall assess the market price of the sale of land use rights and the sale of houses. Therefore, the recipient of a gifted property is required to pay the full amount of deed tax.