What is the tax rate for the engineering supervision industry after the tax-to-VAT reform?

The tax rate for the engineering supervision industry is the same as that for consulting service companies, which is 6%.

Assurance consulting services, including certification services, assurance services and consulting services.

Certification services refer to business activities in which units with professional qualifications use testing, inspection, measurement and other technologies to prove that products, services, and management systems comply with relevant technical specifications, mandatory requirements or standards of relevant technical specifications. .

Attestation services refer to business activities in which units with professional qualifications provide assurance on the economic activities and relevant data of the client and issue probative opinions. Including accounting authentication, tax authentication, legal authentication, project cost authentication, asset assessment, environmental assessment, real estate land assessment, construction drawing review, medical accident appraisal, etc. Extended information

Article 1

In order to strengthen the qualification management of project supervision enterprises, standardize construction project supervision activities, and maintain the order of the construction market, in accordance with the "Construction Law of the People's Republic of China" , "Administrative Licensing Law of the People's Republic of China", "Construction Project Quality Management Regulations" and other laws and administrative regulations, these regulations are formulated.

Article 2

To engage in construction project supervision activities within the territory of the People's Republic of China, apply for project supervision enterprise qualifications, and implement supervision and management of project supervision enterprise qualifications, these regulations shall apply .

Article 3

Enterprises engaged in construction project supervision activities shall obtain project supervision enterprise qualifications in accordance with these regulations and obtain the project supervision enterprise qualification certificate (hereinafter referred to as the qualification certificate). Engage in project supervision activities within the scope.

Article 4

The construction administrative department of the State Council is responsible for the unified supervision and management of the qualifications of engineering supervision enterprises nationwide. The railway, transportation, water conservancy, information industry, civil aviation and other relevant departments of the State Council shall cooperate with the construction department of the State Council to implement the supervision and management of the qualifications of project supervision enterprises with relevant qualification categories.

The construction administrative departments of the people's governments of provinces, autonomous regions, and municipalities directly under the Central Government are responsible for the unified supervision and management of the qualifications of engineering supervision enterprises within their respective administrative regions. The transportation, water conservancy, information industry and other relevant departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government shall cooperate with the construction authorities at the same level to implement the supervision and management of the qualifications of project supervision enterprises in relevant qualification categories.

Article 5

Project supervision industry organizations shall strengthen self-discipline management of the project supervision industry.

Encourage engineering supervision companies to join engineering supervision industry organizations.

Chapter 2

Qualification levels and business scope

Article 6

The qualifications of engineering supervision enterprises are divided into comprehensive qualifications and professional qualifications and firm qualifications. Among them, professional qualifications are divided into several engineering categories according to the nature and technical characteristics of the engineering.

Comprehensive qualifications and firm qualifications are not divided into levels. Professional qualifications are divided into Class A and Class B; among them, professional qualifications in housing construction, water conservancy and hydropower, highways and municipal public utilities can be set up as Class C.

Article 7

The qualification standards for engineering supervision enterprises are as follows:

(1) Comprehensive qualification standards

1. Have independent Legal person status and assets that comply with relevant national regulations.

2. The technical person in charge of the enterprise should be a registered supervision engineer with more than 15 years of experience in engineering construction or a senior engineering professional title.

3. Have professional Grade A project supervision qualifications for more than 5 project categories.

4. There should be no less than 60 registered supervision engineers, no less than 5 registered cost engineers, first-class registered construction engineers, first-class registered architects, first-class registered structural engineers or other survey and design registered engineers. A total of no less than 15 people.

5. The enterprise has a complete organizational structure and quality management system, as well as sound technology, archives and other management systems.

6. The enterprise has necessary engineering testing and testing equipment.

7. There is no conduct prohibited by Article 16 of the "Regulations on the Qualification Management of Project Supervision Enterprises" (Ministry of Construction Order No. 158) within one year before the date of application for project supervision qualification.

8. There are no major quality accidents caused by the company's supervision responsibilities within one year before the date of application for project supervision qualification.

9. Within one year before the date of application for project supervision qualification, no major safety accidents in project construction of Level 3 or above occurred due to the supervision responsibility of the enterprise, or two or more safety accidents in project construction of Level 4 occurred.

Reference: Baidu Encyclopedia: Qualification Management Regulations for Engineering Supervision Enterprises