Taxpayers should issue non-taxable invoices when collecting advance payment of construction services, and choose the classification code of advance payment of construction services. When taxpayers provide construction services themselves or the tax authorities issue VAT invoices on their behalf, they should indicate the name of the county, city, district and project where the construction services occur in the remarks column of the invoice. Belonging to the category of the construction industry.

Civil engineering projects are included in the cost of construction in progress. Civil engineering is an engineering discipline to build various facilities and places for human life, production, protection and other activities, covering the construction of buildings, structures and engineering objects in the facilities and places of buildings, roads, railways, airports, bridges, water conservancy, ports, tunnels, water supply and drainage, protection and other projects on the ground, underground, land, water and underwater, including the measurement in the construction process.