After the VAT reform, the sale of underground parking spaces without property rights can be issued by VAT? tickets. However, in the "Name of goods or services (services)" column, only "real estate lease" can be entered.

The only criterion for whether the parking space (library) can be sold and bought is whether the property right certificate (or whether there is a pre-sale permit), if there is no parking space property right certificate, then, this parking space is not allowed to be sold. If the developer sells a parking space that cannot be issued a title certificate to the owner, then the owner will only get a paper contract instead of a title certificate.

Article 214 of the Contract Law of the People's Republic of China shall not exceed 20 years. If it is more than 20 years old, the excess part is invalid. At the expiration of the lease term, the parties may renew the lease contract, provided that the agreed lease term shall not exceed 20 years from the date of renewal.

The maximum term of a consumer's lease of a parking space (garage) (the so-called right to sell and use) is only 20 years, and it is not protected by law after 20 years. If the parking space has a pre-sale permit, the owner of the parking space can apply for the "Real Estate Ownership Certificate" after signing a formal commercial housing sales contract with the developer and going through the filing procedures. The property right of the parking space is owned as a real right for an unlimited period of time after the "Real Estate Ownership Certificate" is issued, but the land use right where the parking space is located is limited by the service life, and the term is consistent with the term of the land use right where the parking space is located.

first paragraph of Article 54 of the "Hubei Provincial Property Management Regulations" implemented on October 1, 2016 clearly stipulates that the ownership of parking spaces and garages in the property area determined in accordance with the construction project planning permit and the initial registered owner is the construction unit shall be agreed by the parties through sales, gifts or leases. It shall not be sold to units and individuals other than the owner. If the property is rented out after meeting the needs of the owner on a priority basis, the term of each lease shall not exceed one year.

The second paragraph of Article 54 stipulates that the parking spaces occupied by the owners in the property area are used to park vehicles on the roads or sites owned by the owners, and all the owners shall have them, and the specific matters of their allocation, use and fee management shall be decided by the owners' general meeting; Construction units and property service enterprises shall not sell or sell in disguise.

The above provisions are only for the initial registered owner of the construction unit - the developer's parking spaces, garages can be sold, gifted, and the initial registered owner does not belong to the developer's property area occupies the owner's road or site for parking vehicles, shall not be sold or sold in disguise.

Other provinces (municipalities) should have similar provisions.