Pay taxes at the location of construction. As long as you know which tax bureau the construction site belongs to, you can pay taxes there.

Information expansion:

How to collect urban maintenance and construction tax for highway construction?

Answer: (1) The tax period and tax location of urban maintenance and construction tax are as follows: It is stipulated that the urban maintenance and construction tax should be paid at the same time as the "three taxes". Naturally, the tax payment period and tax location are also the same as the "three taxes". For example, if a construction company is located in City A, and it is contracting projects in City B during this period, according to regulations, it should pay business tax in City B on its project settlement income. Correspondingly, it should also pay urban maintenance and construction taxes corresponding to the business tax in City B. Tax.

(2) Prepayment of taxes

For taxpayers who are required to pay the "three taxes" in one installment on the 1st, 3rd, 5th, 10th and 15th , the corresponding urban maintenance and construction tax should be prepaid at the same time as the "three taxes" as required.

(3) Tax declaration

Enterprises should declare the urban maintenance and construction tax at the same time as they declare the "three taxes" after the end of each month.

(4) Tax payment

For construction enterprises that pay the "three taxes" in one installment per month, they should pay all the "three taxes" in that month according to the The city maintenance and construction tax is paid in full based on the tax payable determined in the tax return.