Article 14 of the "Interim Regulations on Business Tax" stipulates that taxpayers who provide taxable services must declare and pay taxes to the competent tax authority at the location of their institution or place of residence. However, taxpayers providing construction industry services and other taxable services specified by the financial and taxation authorities of the State Council shall declare and pay taxes to the competent tax authorities in the place where the taxable services occur.

The "Notice of the Ministry of Finance and the State Administration of Taxation on Certain Business Tax Exemption Policies for the Purchase and Sale of Personal Financial Products" (Caishui [2009] No. 111) stipulates that for businesses within the territory of the People's Republic of China (hereinafter referred to as "domestic") ) Units or individuals providing services in the construction industry, culture and sports industry (except broadcasting) outside the territory of the People's Republic of China (hereinafter referred to as "overseas") are temporarily exempt from business tax.

According to the above regulations, the construction industry labor services provided must be declared and paid to the competent tax authorities in the place where the taxable labor services occur. Companies providing construction industry labor services overseas can be temporarily exempted from paying business tax in accordance with the regulations.