Mainly to prevent enterprises from evading taxes. This is because when constructing in different places, enterprises may face more difficulties in tax supervision. If there is no tax payment in advance, there may be risks of tax evasion. At the same time, paying taxes in advance is also helpful to protect the national tax revenue, maintain the tax order, and prevent enterprises from taking advantage of the opportunity of construction in different places to carry out illegal operations.

For enterprises, paying taxes in advance can also reduce their own financial pressure and ensure the normal construction.