Xiao Wang Qian, the accountant of the real estate company, received a phone call from the tax department two days ago, asking him to declare and pay the property tax on underground parking spaces in accordance with the regulations. Xiao Wang is puzzled: the property tax is paid by the property owner. Why should I pay property tax when selling parking spaces? Let's take a look at Bian Xiao. With this question, Xiao Wang consulted the customs officer. It turns out that Xiao Wang's real estate company has developed a large-scale project and needs to build civil air defense projects in accordance with relevant regulations. The company designed and built underground parking lots in other areas of civil air defense projects. Real estate companies have no property rights to these underground parking spaces, and buyers cannot apply for real estate licenses. When selling these parking spaces, the company has been using the sales contract of underground parking spaces. The contract states: "Part of the underground parking space purchased by the buyer is located in the park civil air defense project, and the buyer purchased the right to use the underground parking space, not the ownership. The use period of the parking space is the same as that of the land use certificate. If there are other provisions in relevant state laws, they shall be implemented in accordance with relevant laws. " According to the local tax authorities, if an enterprise sells a parking space located in a civil air defense project and cannot handle a property right certificate separately, it shall use a rental industry invoice and cannot issue a real estate sales invoice to the buyer. According to the requirements of the tax department, the real estate company issued an invoice for the service industry-leasing industry for the buyer, and collected the money equivalent to the selling price at one time. According to the third paragraph of Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) (Guo Fa [1986] No.90), "The rental income of real estate shall be the tax basis of 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 lease period shall not exceed 20 years. For more than 20 years, the excess is invalid. " For this kind of business, although the contract signed by both parties is called a sales contract, it is essentially a lease contract and should be treated as a lease business. If the company collects the money equivalent to the total price, it will be regarded as collecting the rent for 20 years at one time, and the annual rent will be calculated according to the apportionment, and the property tax will be paid at the tax rate of 12%. For example, in July, 20 14, the company signed a contract to charge Li for parking space180,000 yuan. Then in 20 14 years, the company should pay the property tax of 5 months' rent, and the tax amount is180000 ÷ 20 ÷12× 5×12% = 450 yuan; Property tax should be paid in 20 15 years180000 ÷ 20×12% =1080 yuan until it is paid in 20 years. If the intermediary enterprise terminates the contract, it shall calculate and pay the remaining unpaid rent in one lump sum. The above is about this legal knowledge, I hope I can help you. If you are unfortunate enough to encounter some thorny legal problems and have the idea of entrusting a lawyer, there are many lawyers on our website who can provide services for you. We also support online selection of lawyers in designated areas, and all of them have detailed information about relevant lawyers.