Do you have to pay deed tax for basements and garages What are the circumstances to pay attention to

The basement and garage need to pay deed tax, the garage has no independent property rights, as an accessory to the house, and the deed tax is paid together with the house, the garage has independent property rights, and the deed tax needs to be paid separately from the house, and the garage pays the deed tax: according to 3% of the house price. If there is an independent enclosed underground garage or basement, and the building height is more than one meter, the construction area is calculated, the transfer can be registered, and the deed tax and housing maintenance are required**.

What should I pay attention to when buying a garage?

1.Whether the garage can handle the property rights.

The first thing to pay attention to is the issue of property rights, whether you can handle the property rights will directly affect whether this garage should be bought. If you buy a parking space that can not be handled for the property right certificate, it means that the garage itself can not be sold, the garage you spend money to buy is not protected by law, if you do not apply to this garage in the future when you plan to sell it is basically not sold.

2.Whether the garage is included in the shared area.

The shared area is an area that belongs to the common use of the owners of the community, and if your garage has been included in the shared area at the time of purchase, then this kind of garage cannot be bought and sold, and the developer has no right to sell this type of garage. There is also if it is a garage renovated by the civil air defense project of the community, which can not be bought and sold, this area belongs to the national compulsory supporting facilities, and the developer and the property or the owner himself have no right **.

3.The contract for the purchase of a parking space should be written.

Many owners buy a garage when buying a house, in this case, the garage contract and the housing contract are one, the contract should indicate the scope of the garage, the area of the car number, etc., in addition to a detailed floor plan. If it is the case that the garage is purchased later, a garage purchase contract should be signed with the developer, which should also make a detailed description of the various information of the garage, and at the same time the contract should be recorded, which is to protect the legitimate rights and interests of the purchaser, and must not be ignored.

4.You can get a loan for the purchase of a parking space.

What should I pay attention to when buying a garage? Many people will choose a loan when buying a garage, so can you use a loan to buy a garage? If you are using a housing provident fund loan, you can use a commercial loan, whether you buy a new garage or a second-hand garage as long as the procedures are complete, you can apply for a commercial loan, and the specific loan details need to consult the banking department.

Do basements and garages need to pay deed tax? What should I pay attention to when buying a garage? Insiders explain it to you.

Deed tax on the purchase of the garage. Deed tax shall be levied in accordance with the provisions of the deed tax laws and regulations on the ownership or land use rights of the ancillary facilities (including parking spaces, car garages, bicycle garages, penthouses and storage rooms, the same below) that are subject to the attack on the house related to the house. The garage is a non-ordinary residence and shall be levied at 3% of the total price of the limb sail.

According to the "Reply of the Ministry of Finance and the State Administration of Taxation on the Deed Tax Policy on Housing Ancillary Facilities", the deed tax shall be levied in accordance with the provisions of the deed tax laws and regulations for the ownership or land use right of the ancillary facilities related to the house (including parking spaces, car garages, bicycle garages, top attics and storage rooms, the same below).

What should I pay attention to when buying a parking space?

1. Clarify the property rights of parking spaces.

The choice of parking space is that buyers should pay attention to whether the parking space is owned by the developer, that is, whether the developer has ownership. If the purchased parking space or garage cannot apply for a property right certificate, it means that the parking space or garage cannot be sold. Generally, the following types of parking spaces are not recommended to be purchased:

2. The public open space of the community.

The public vacant land in the community is not a saleable area, and some developers draw a line on the public vacant land and sell it to the owner, and some rent it out on a monthly basis. But in fact, because the land use right of the community belongs to all the owners, the developer does not have the right to open above-ground parking spaces.

3. There is no agreed underground parking space.

If the construction area of the underground parking space is not apportioned, and the developer obtains the garage property rights alone, the developer can have the property rights of the buyer, but the underground garage can only be pre-sold to the pre-purchaser of commercial housing within the community. In the contract for the sale and purchase of the house, the developer must state that the property rights of the underground parking spaces in the community are transferred separately and are not sold with the house. If there is no similar textual explanation, the underground parking space shall also be owned by the owner according to the share, and its income shall also belong to the owner.

4. Underground parking spaces that have been shared.

If the area of the underground parking space has been shared by the owners of the community as a shared area, then the developer has no right to **. In other words, when selling the house, the area of the underground parking space has been allocated to each owner, and the money has been collected proportionally.

5. Developers are prohibited from selling civil air defense projects.

Is it possible to sell the underground area without apportionment? Of course not. Some underground parking spaces belong to civil air defense projects, and civil air defense projects are compulsory supporting facilities by the state, and developers are prohibited from selling.

6. Observe the location of the parking space.

The width, height and length of the parking space have a great impact on the buyer's future commission, so when the key of the parking space is selected, the buyer can choose the parking space between the two columns. In addition, pay attention to the height of the underground parking space, pay attention to the top of the underground parking space, whether there is a pipeline, you should choose the height of the high.

7. Provident fund loans cannot be used.

The full name of the provident fund is the housing provident fund, as the name suggests, the provident fund loan can only be used for the purchase, construction, renovation, overhaul and decoration (new) self-occupied housing of employees, and no unit or individual may be diverted for other purposes. Therefore, a CPF loan cannot be used to buy anything other than owner-occupied housing, and certainly cannot be used to buy a garage.

Xiao Wang, the accountant of the real estate company, received ** from the tax department two days ago, requiring him to declare and pay the real estate tax for the underground parking space in accordance with the regulations. Xiao Wang was very confused: the property tax is paid by the property owner.

It turned out that the real estate company where Xiao Wang worked developed a large scale of the project, and in accordance with the relevant regulations, it was necessary to build a special civil air defense project, and the company designed and built underground parking spaces in other areas of the underground civil air defense project. The real estate company does not have property rights to these underground parking spaces, and the buyer cannot apply for a title certificate. In the sale of these spaces, the company has been using the Contract for the Sale of Underground Parking Spaces.

The contract stated: "The part of the underground parking space purchased by the buyer is located in the civil air defense project of the park, and the buyer purchases the right to use the underground parking space, not the ownership." The term of use of the parking space is the same as the term of the land use certificate.

If there are other provisions in the relevant laws of the state, they shall be implemented in accordance with the relevant laws and regulations. The local taxation authorities stipulate that when an enterprise sells a parking space located in a civil air defense project and cannot apply for a property right certificate alone, it cannot issue an invoice for the sale of immovable property to the buyer using a leasing invoice.

In accordance with the requirements of the tax authorities, the real estate company issued an invoice to the buyer for the service industry, leasing industry, and collected a lump sum equivalent to the selling price. According to the third paragraph of Article 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax (Guo Fa 1986 No. 90), "if the property is rented, the rental income of the real estate shall be the basis for calculating the real estate tax.

Article 7 stipulates: "Property tax shall be levied annually and paid in installments. In addition, according to Article 705 of the Civil Code:

The term of the lease shall not exceed 20 years, and if it exceeds 20 years, the excess part shall be invalid. For this business, although the contract signed by the two parties is called a sales contract, it is essentially a lease contract and should be treated as a leasing business. The company collects a payment equivalent to the full price, which is regarded as a one-time rent collection for 20 years, and needs to be amortized to calculate the annual rent amount and pay property tax at a rate of 12%.

For example, the company signed a contract in July 2014 to receive 180,000 yuan for Li's parking space. Then the company should pay 5 months of rent property tax in 2014, and the tax amount is 180,000 20 12 5 12% = 450 yuan; In 2015, the property tax should be paid 180,000 20 12% = 1,080 yuan until it has been paid for 20 years. If the intermediary enterprise is deregistered, the remaining unpaid rent shall be calculated and paid in one lump sum.

That's all about the legal knowledge in this area, I hope it will be helpful to you. If you are unfortunate enough to encounter some difficult legal issues, and you have the idea of retaining a lawyer, we have many lawyers who can provide you with services, and we also support the selection of lawyers in designated areas online, and there are detailed information of relevant lawyers.

1. The deed tax is paid for the underground parking space, because the parking space is also of a commercial nature, so the tax is paid according to the commercial tax and fee.

2. At present, taxpayers who purchase parking spaces need to pay two taxes: deed tax and stamp duty. According to the reply of the State Administration of Taxation of the Ministry of Finance on the deed tax policy of Hu Fu Qianguan for the ancillary facilities of the house (CS 2004 No. 126), the deed tax shall be levied in accordance with the provisions of the deed tax laws and regulations for the act of inheriting the right to the ancillary facilities related to the house or the right to use the land. Therefore, the purchase of the ownership of underground parking spaces by individual officials shall pay deed tax in accordance with the regulations, and the deed tax rate is 3%.

3. According to the "Provisional Regulations of the People's Republic of China on Stamp Duty", the units and individuals who write and receive the certificates listed in the Regulations within the territory of the People's Republic of China are taxpayers of stamp duty, and the stamp duty rate for individuals purchasing underground parking spaces is 5/10,000.

The above is the relevant content of the underground parking space to pay the deed tax, through the above can be known, the underground parking space to pay the deed tax, and the current taxpayers who buy the parking space need to pay the deed tax and stamp duty.