What is the tax rate and tax item of parking service fee?

Legal analysis: 1. Applicable tax items: According to the "Implementation Measures for the Pilot Reform of Business Tax to VAT" attached to Caishui [2065438+06] No.36, 2. Applicable tax rate: the applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%. If the total sales of the company's service industry in 65438+February is less than 5 million yuan, it may not be registered as a general taxpayer and pay VAT according to the calculation of small-scale taxpayers. According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Interim Measures for the Administration of the Collection of Value-added Tax on Taxpayers Providing Real Estate Leasing Services (State Taxation Administration of The People's Republic of China AnnouncementNo. 16), the collection rate is 5%. The fees charged by the parking lot for motor vehicles are called parking fees. Parking fees are mostly collected regularly, on time and on time. Parking fee is the main source of income for professional parking lot management companies. Parking system is the main tool to collect parking fees. Regular charging generally adopts monthly charging, that is, a car pays a fixed parking fee every month. During this month, vehicles can go in and out indefinitely, and there is no limit on parking time. This kind of vehicle is also called long-term rental vehicle. In contrast, for temporary vehicles, parking management fees are generally charged according to the parking time. The rate standard comes from the policy document of the municipal administration department. The rate of each city will be different, and so will different areas in the same city. This kind of vehicle is also called time rental vehicle. Residential parking management can charge a certain parking fee. However, it should be emphasized that in addition to making up for the reasonable operating costs of the management, the main purpose of community parking fees should be to "take it from the people and use it for the people", that is, to develop community parking facilities and increase community parking spaces.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.