After the full-scale reform of the camp, how should the general contracting of value-added tax difference of construction enterprises be taxed for accounting? Classification and conditions of levying value-added tax by construction enterprises. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Annual AnnouncementNo. 17, there are two types of value-added tax levied on the difference of construction enterprises: (1) The first is the value-added tax paid in advance for the difference of construction sites; (2) The second category is the difference between the company's registered place and the declared value-added tax. Conditions for levying value-added tax on the difference between construction enterprises. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China BulletinNo. 17 and People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Bulletin No.53, the payment of differential value-added tax by construction enterprises must meet the following conditions: (1) The general contracting of construction enterprises must be subcontracted, including professional subcontracting, contractor subcontracting and labor subcontracting. (2) If the value-added tax is paid in advance in different places where the project is located, the construction enterprise must provide construction services across counties (cities, districts). If the registered place of the construction enterprise company and the place where the construction service takes place are under the jurisdiction of the same IRS, the value-added tax shall not be paid in advance in the place where the construction service takes place. (3) If a construction enterprise provides construction services across counties (cities, districts) or the place where the construction enterprise company is registered and the place where the construction services occur is the same jurisdiction in State Taxation Administration of The People's Republic of China, the general contracting enterprise adopting the simple tax calculation method will declare the value-added tax at the difference between the company registration places as long as subcontracting business occurs. (4) When the subcontractor issues a VAT invoice to the general contractor, it must indicate the county (city, district) and project name where the construction service takes place in the remarks column of the VAT invoice.