1. Invoices for construction industry should be issued by computer.
2. Anyone who is identified as a self-invoicing taxpayer according to the regulations shall issue construction invoices at the place where the real estate is located and where the construction services occur; If the taxpayer is determined to be the invoice issuer according to the regulations, the construction invoices shall be issued by the competent tax authorities in the place where the real estate is located and where the construction services occur. When issuing invoices on behalf of taxpayers, the tax shall be levied first and then invoiced, and the tax authorities shall summarize them monthly. Taxpayers who fail to reach the threshold can apply for tax refund.
3. Location of business tax payment: Taxpayers who provide taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities where the taxable services occur.
According to the above provisions, invoices for the construction industry should at least be issued by the competent tax authorities in the county where the labor service occurs, and cannot be issued by the tax authorities where their institutions are located or above other counties and cities.
Legal basis: People's Republic of China (PRC) Bill Law.
Article 2 This Law is applicable to negotiable instrument activities in People's Republic of China (PRC). The term "negotiable instrument" as mentioned in this Law refers to bills of exchange, promissory notes and checks.
Article 3 Bills activities shall abide by laws and administrative regulations, and shall not harm public interests.
Article 4 When making a bill, the drawer of the bill shall sign the bill according to the legal conditions and bear the bill liability according to the recorded items. When exercising the rights of a negotiable instrument, the holder shall sign the instrument in accordance with legal procedures and produce the instrument. Other bill debtors who sign the bill shall bear the bill liability according to the items recorded in the bill. The bill right mentioned in this Law refers to the right of the holder to demand the debtor of the bill to pay the bill amount, including the right of claim for payment and the right of recourse. The bill liability mentioned in this Law refers to the obligation of the debtor of the bill to pay the amount of the bill to the holder.