Invoice scope of engineering service fee

Legal analysis: engineering service fees are invoiced for the service industry. The specific tax items of service industry invoices include services provided to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. Among them, construction and related engineering services are counted as leasing industry.

Legal basis: Measures for the Administration of Invoices in People's Republic of China (PRC).

Article 2 Units and individuals that print, purchase, issue, obtain, keep and submit invoices within the territory of People's Republic of China (PRC) (hereinafter referred to as units and individuals that print and use invoices) must abide by these Measures.

Article 3 The term "invoice" as mentioned in these Measures refers to receipts and payments issued and collected in business activities such as buying and selling commodities, providing or receiving services.

Article 4 The competent tax authorities in the State Council shall be in charge of the national invoice management. The tax authorities of provinces, autonomous regions and municipalities directly under the Central Government shall, according to their duties, do a good job in invoice management within their respective administrative areas.

Finance, auditing, market supervision and management, public security and other relevant departments shall, within the scope of their respective duties, cooperate with the tax authorities to do a good job in invoice management.

Article 5 The types, copies, contents and scope of use of invoices shall be stipulated by the competent tax authorities of the State Council.