Bring the following information to the IRS in the project area to pay taxes in advance:

1. Fill in the VAT prepayment form and affix the official seal;

2. The original and photocopy of the construction contract signed with the employer;

3. The original and photocopy of the subcontract signed with the subcontractor;

4. Original and photocopy of invoices obtained from subcontractors;

5. One photo and one yard of the original and photocopy of the tax registration certificate or business license.

Second, analysis

Taxpayers who provide construction services, sell or lease real estate across regions shall pay urban construction tax and education surcharge on the spot at the place where the construction services occur and where the real estate is located, according to the applicable tax rate of urban construction tax and the education surcharge rate at the place where the value-added tax is prepaid. When taxpayers who pay VAT in advance declare and pay VAT at the place where the institution is located, they shall calculate and pay urban construction tax and education surcharge on the spot according to the applicable tax rate of urban construction tax and education surcharge at the place where the institution is located.

3. What do you mean by paying taxes in advance?

Paying taxes in advance is a means to ensure the balanced storage of taxes. The current tax law stipulates that the taxes that need to be paid in advance are: enterprise income tax paid in advance on a quarterly basis; Advance property tax quarterly, urban land use tax and land value-added tax monthly. The tax payment period for monthly declaration is within days after the end of each month or quarter.