(a) Surveying and mapping geographic information service is a professional technical service work, which belongs to the modern service industry. According to the Measures for the Implementation of the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), surveying and mapping services belong to the small category of "professional technical services" in the category of "modern service industry".
(2) According to Statistical Classification of Geographic Information Industry (20 17) (Guo Jian Fa [2017] No.4), the surveying and mapping geographic information service belongs to the subcategory of "Remote Sensing Surveying and Mapping Service" in the geographic information industry.
Second, the tax policy of surveying and mapping geographic information service industry
(a) after the "camp reform", surveying and mapping geographic information enterprises should pay value-added tax according to law. According to the provisional regulations on value-added tax revised by 20 17, 10 and 19, the general taxpayer's tax rate is 6% (deductible input tax) and the small-scale taxpayer's tax rate is 3% (deductible input tax).
(II) Announcement of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Relevant Matters Concerning the Qualification of General Taxpayer in the Pilot Project of Changing Business Tax to Value-added Tax in Eight Provinces and Cities such as Beijing (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2012) stipulates that if the annual sales of taxable services exceeds 5 million yuan, it shall apply to the competent tax authorities in State Taxation Administration of The People's Republic of China for the qualification of general taxpayer. The announcement has been abolished, but the recognition standard is still used.
(3) According to the third paragraph of Article 3 of the Pilot Implementation Measures for Changing Business Tax to VAT in Transportation Industry and Some Modern Service Industries (Caishui [20 1 3] No.37, annex1), surveying and mapping units that provide taxable services irregularly may also choose to pay taxes according to small-scale taxpayers if the annual sales of taxable services exceed 5 million yuan. However, surveying and mapping units do not often provide taxable services, and it is unlikely that the annual sales of taxable services will exceed 5 million yuan. In other words, if the annual sales of taxable services exceed 5 million yuan, it should be taxed as a general taxpayer.
Thirdly, the evolution of cadastral and real estate survey charging policy (taking Hunan as an example)
(1) Cadastral Surveying and Mapping Fee
1. Notice of Hunan Provincial Price Bureau and Hunan Provincial Department of Finance on Reprinting the Items and Standards of Administrative Charges for Land and Resources System in Hunan Province (Xiang Jia Fei [2003] No.42) stipulates that land ownership survey and cadastral surveying and mapping charges are administrative charges and are used for urban land registration.
2. The Notice of Hunan Provincial Price Bureau and Hunan Provincial Department of Finance on Issues Related to Standardizing Service Charges of Land and Resources System (Xiang Jia Fu [2065438+02] No.87) stipulates that service charges such as cadastral file information consultation, cadastral surveying and mapping, land digging, stake setting-out, collective land requisition and demolition service, land information consultation and parcel surveying and mapping are all service charges.
3. After the publication of the Notice on Cancelling, Lowering the Bid and Releasing a Batch of Service Charges for Enterprises (Xiangfa Gaijiafu [2065 438+06] 144), Xiangfa Gaijiafu [2065 438+02]87 provides cadastral surveying and mapping, digging, setting out piles and collective land expropriation and demolition services.
(2) Real estate investigation fee
1. Notice of Hunan Provincial Price Bureau on Strengthening the Charge of Real Estate Surveying and Mapping (Xiang Jia Fu [2009] No.36) stipulates: "The charge of real estate surveying and mapping service belongs to a specific service price, and the provincial price bureau shall formulate the provincial charge standard.
2. The Catalogue of Government Pricing Service Charges (Announcement No.24 of National Development and Reform Commission (NDRC) No.2017) and the Catalogue of Pricing in Hunan Province (Xiangfa Gaijiadiao [20 17] 1237) both stipulate that the real estate survey fee belongs to the service charge and is charged.
On May 28th, 2008, the Notice of Hunan Provincial Development and Reform Commission on Cancellation, Reduction and Liberalization of Some Operating and Service Charges (Xiangfa Reform Price [2065438+09] No.363) was issued, which clearly liberalized the charges for real estate surveying and mapping services. At this point, after reducing the standard real estate measurement fee several times, the market-adjusted price began to be implemented.
Fourth, related expenses.
(1) According to the Notice of Hunan Provincial Department of Finance of Hunan Provincial Development and Reform Commission on Approving the Administrative Fees of Land and Resources System (Xiangfa Reform Fees [2065438+04] No.958), the fees for quality supervision and inspection of surveying and mapping products, surveying and mapping instrument inspection fees, surveying and mapping results and surveying and mapping data use fees belong to the fees of the institutions.
(II) The Notice of the Development and Reform Commission of the Ministry of Finance on Clearing and Regulating a Batch of Administrative Charges (Caishui [2065438+07] No.20) on March 5, 2007 stipulates that the inspection fee for surveying and mapping instruments and the quality supervision and inspection fee for surveying and mapping products shall be cancelled, but the inspection fee shall be retained according to the management of operating service charges.
(III) Notice of Hunan Provincial Development and Reform Commission on Cancellation, Bid Reduction and Liberalization of Some Service Charges (Xiangfa Gaijiafu [2065438+07] No.516) on June 9, 2007 clearly stipulates that the use fee of measurement results shall be cancelled.
Five, surveying and mapping geographic information service charges.
The Notice of Hunan Provincial Price Bureau and Hunan Provincial Department of Finance on Regulating the Service Charge of Land and Resources System (Xiang Jia Fu [2065438+02] No.87) and the Notice of Hunan Provincial Department of Finance of Hunan Provincial Development and Reform Commission on the Service Charge of Land and Resources System (Xiang Fa Gai Jia Fu [2065438+06] No.430) all stipulate that if the service unit is a public institution, the service unit is an enterprise.
Six, surveying and mapping geographic information enterprises how to deal with the charging policy?
(a) where the price laws, regulations and normative documents clearly require the implementation of government pricing or government guidance, surveying and mapping units should strictly implement the government pricing or government guidance, and shall not arbitrarily negotiate to determine the charging standards.
(II) According to the principle of "freedom without prohibition", all service items that do not explicitly require government pricing or government-guided prices in price laws, regulations and normative documents, including all kinds of geographic information service items and conventional surveying and mapping projects, can be subject to market-adjusted prices, and the surveying and mapping units (service providers) and service targets can negotiate to determine the charging standards.
(3) Surveying and mapping units should consciously implement the bidding law and the government procurement law, make reasonable quotations, and undertake projects according to laws and regulations. According to the Notice of Hunan Provincial Development and Reform Commission and Hunan Provincial Department of Finance on Issues Related to Service Charge of Land and Resources System (Xiangfa Gaijiafu [2016] No.430) and other policies and regulations, all surveying and mapping geographic information service projects should sign a written contract before providing services according to the contract, regardless of the bidding or government procurement procedures.
(four) according to the relevant provisions of the Surveying and Mapping Law and the Anti-Unfair Competition Law, surveying and mapping units shall not bid at a standard price lower than the cost of surveying and mapping.
(5) According to the relevant policies of "separating government from enterprise", surveying and mapping geographic information enterprises shall not charge any administrative fees.
(VI) Although the fees for cadastral surveying and mapping and real estate surveying and mapping have been liberalized to implement market-regulated prices, in reality, surveying and mapping units should still regard the fees stipulated in the original policy as an important basis for bargaining and bidding, consciously safeguard the market order of surveying and mapping, and support the entrusting party to accept supervision such as auditing.