In accordance with the relevant provisions of business tax, taxpayers declare the place where they pay business tax. Generally, it is the place where the taxpayer's taxable services take place and where the land and real estate are located. The specific provisions are as follows:

(1) Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities in the place where the services occur; Taxable services provided by taxpayers occurred in other counties (cities), and should be reported to the competent tax authorities in the place where the services occurred, but failed to do so, and the competent tax authorities in the place where their institutions are located or where they live will make up for it. Since 2009, the tax payment location of taxable services provided by business tax payers has been determined according to the principle of the place where the services occur and adjusted to the principle of the location or residence of the institution. This provision can solve the problem that it is difficult to determine the place of occurrence of some taxable services in actual implementation.

(2) Taxpayers engaged in transportation business shall declare and pay taxes to the competent tax authorities where their institutions are located. However, the tax payment place of the income of the central railway operation industry is at the location of the Ministry of Railways.

(3) Taxpayers who contract projects across provinces (autonomous regions and municipalities directly under the Central Government) shall file tax returns with the local tax authorities.

(4) When a taxpayer transfers the land use right or sells real estate, it shall report and pay taxes to the local tax authorities where the land or real estate is located.

(5) Taxpayers transferring intangible assets other than land use rights shall pay taxes to the tax authorities where their institutions are located.

(6) The place where the business tax is withheld and remitted is the place where the withholding agent institution is located. However, the loan business entrusted by the National Development Bank to China Construction Bank is paid by the National Development Bank in the place where its institution is located; Before the establishment of China Agricultural Development Bank's institutions below the provincial level, the loan business entrusted by China Agricultural Bank was paid by the provincial branch of China Agricultural Development Bank in the place where its institutions were located.