停车场应交什么税？

中文：

停车场作为提供停车服务的场所，在运营过程中需要按照一定的规定缴纳税款。那么，停车场应交什么税呢？

首先，停车场作为不动产租赁业务的一种，应当缴纳营业税。营业税是以提供应税劳务、转让无形资产或者销售不动产的单位和个人为纳税人的税种。停车场提供的停车服务属于应税劳务，因此需要缴纳营业税。

其次，停车场还需要缴纳土地使用税。土地使用税是对占用土地的单位和个人征收的税种，停车场作为使用土地的单位，需要按照规定缴纳土地使用税。

此外，停车场还可能涉及到其他税种，如企业所得税、个人所得税等。如果停车场是企业经营的一部分，那么企业还需要按照企业所得税法的规定缴纳企业所得税。如果停车场雇佣了员工，那么还需要为员工代扣代缴个人所得税。

综上所述，停车场应当缴纳的税种主要包括营业税、土地使用税等，同时还需要根据具体情况判断是否需要缴纳其他税种。

英文：

As a place that provides parking services, parking lots need to pay taxes according to certain regulations during their operation. So, what taxes should a parking lot pay?

Firstly, as a type of real estate leasing business, a parking lot should pay business tax. Business tax is a tax imposed on units and individuals that provide taxable services, transfer intangible assets, or sell real estate. The parking service provided by the parking lot belongs to taxable services, therefore business tax is required.

Secondly, the parking lot also needs to pay land use tax. Land use tax is imposed on units and individuals who occupy land. As a unit using land, the parking lot needs to pay land use tax according to regulations.

In addition, the parking lot may also be involved in other taxes, such as corporate income tax and individual income tax. If the parking lot is part of a business operation, the business needs to pay corporate income tax according to the provisions of the corporate income tax law. If the parking lot employs staff, it also needs to withhold and pay individual income tax for the employees.

In summary, the main taxes that a parking lot should pay include business tax and land use tax. Whether other taxes are required depends on the specific situation.