The accounting treatment for the external sales of garages without property rights of real estate enterprises depends on your contract. If the fixed number of years is stipulated in the contract, it should be included in the subject of "other business income", and the business tax and income tax should be declared at the rate of 5% according to "service industry-lease".

if there is no fixed number of years, it will be included in the subject of "main business income", and the business tax will be declared at the tax rate of 5% according to "sales of real estate", as well as land value-added tax and income tax.