The advance payment of value-added tax by a construction enterprise in different places requires the enterprise to first issue a foreign trade certificate at the local taxation bureau or the electronic taxation bureau, and the enterprise shall go to the local taxation bureau for advance payment with the contract, foreign trade certificate and business license. Now there are many places that do not need to go to the project, but only need to operate in the electronic tax bureau, and the prepaid tax can be deducted when the enterprise declares. The Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issues Related to Taxpayers' Prepayment of Urban Maintenance and Construction Value-added Tax and Education Surcharge in Different Places (Cai Shui [2016] No.74) stipulates that taxpayers who provide construction services across regions shall prepay the value-added tax in the place where the construction services occur, and calculate and pay the urban maintenance and construction tax and education surcharge on the spot according to the applicable tax rate of urban maintenance and construction tax and the surcharge rate of education fee where the value-added tax is prepaid.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Release Article 4 Taxpayers who provide construction services across counties (cities, districts) shall pay taxes in advance in accordance with the following provisions:

(1) If the general taxpayer provides construction services across counties (cities, districts) and the general taxation method is applied, the withholding tax shall be calculated at the withholding rate of 2% based on the balance of the total price and other expenses obtained after deducting the subcontracting money.

(2) If the general taxpayer provides construction services across counties (cities, districts) and chooses to apply the simple tax calculation method, the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained after deducting subcontracting money.

(3) For small-scale taxpayers who provide construction services across counties (cities, districts), the withholding tax shall be calculated at the rate of 3% based on the balance of the total price and out-of-price expenses obtained by them after deducting the paid subcontracting money.