Is the subsidiary with the first-class qualification for construction also a first-class qualification?

A subsidiary with a first-class architectural qualification is not a first-class qualification. According to the provisions of People's Republic of China (PRC) Construction Law, People's Republic of China (PRC) Enterprise Income Tax Law and other laws and regulations, the qualification of construction enterprises refers to the qualification level of the enterprise itself, not the qualification level of its subsidiaries. Therefore, if a construction enterprise has the first-class qualification, its subsidiaries can enjoy the first-class qualification, but they cannot enjoy the first-class qualification.