Hello, classmate. According to the "Announcement on Several Matters Concerning the Management of Value-Added Tax Invoices" (State Administration of Taxation 2017 Announcement No. 45) document "Attachment: Goods and Services Tax Classification Coding List", the "non-taxable items" are expanded to 12 items. Among them: Code 612 is "Advanced payment for construction services". That is to say, in order to solve the problem of invoicing of advance receipts for construction services, the State Administration of Taxation Announcement No. 45 of 2017 added a non-taxable code for "advance receipts of construction services" starting with 612. Therefore, if a construction, installation and construction enterprise provides construction services and receives advance payments, it can issue an ordinary invoice coded as 612 "Advance payments for construction services" with a tax rate of "non-taxable". Hope it helps. Please help me, classmates, to evaluate it. Your praise is also the motivation for the teacher to continue to do a good job in answering questions. Thank you.