According to Article 14 of the Provisional Regulations of the People's Republic of China on Business Tax, the place of business tax payment:

(1) Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities in the place where the taxable services occur? .

Therefore, taxpayers who engage in construction and installation projects across provinces should report and pay taxes to the local competent local tax authorities.