When the developer's loan is transferred to the construction contractor, how should the construction party handle the accounts when transferring the loan? Do you want to make an invoice for this project? The nature and amount of money received by the construction party shall be indicated in the contract. The developer's money is generally the project payment, regardless of whether the developer pays its own funds or the funds obtained by the loan. Considering the calculation of engineering output value, tax basis of business tax and accounting capitalization requirements, developers will include loan interest when developing products. As a contractor, you don't have to consider this part of the benefits. Therefore, the construction party needs to issue an engineering invoice after receiving the money from the developer. I don't quite understand the money transferred. If it is paid to the subcontractor at the same time, the subcontractor needs to make out an invoice and pay taxes, the construction party pays taxes according to the difference, and issues invoices to the developer according to the total amount.