According to the notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on comprehensively pushing forward the pilot project of changing business tax to value-added tax (Cai Shui [2016] No.36), construction enterprises and individual industrial and commercial households providing construction services across counties (cities) should first pay taxes in advance at the competent national tax authorities where the construction services occur, and then declare and pay taxes to the competent national tax authorities where the institutions are located. According to the Announcement of State Taxation Administration of The People's Republic of China on Issuing the Interim Measures for the Administration of the Collection of Value-added Tax for Taxpayers Providing Construction Services across Counties (cities, districts) (State Taxation Administration of The People's Republic of China Announcement No.2016 17), taxpayers providing construction services across counties (cities, districts) shall provide the following information when paying taxes in advance to the competent national tax authorities where the construction services occur: ". Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance in accordance with the following provisions: (1) Where general taxpayers provide construction services across counties (cities, districts) and apply the general tax calculation method, the tax payable in advance shall be calculated at the withholding rate of 2% based on the balance of the total price and extra-price expenses deducted from the subcontracting payment. (2) Where a general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the tax payable in advance shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting the subcontracting payment. (3) For small-scale taxpayers who provide construction services across counties (cities, districts), the tax payable in advance shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting the subcontracts paid. When a taxpayer provides construction services across counties (cities, districts), the value-added tax paid in advance to the competent national tax authorities in the place where the construction services occur can be deducted from the current value-added tax payable. If the deduction cannot be completed, it will be carried forward to the next period to continue to be deducted.