Legal analysis: Need to pay in advance. According to the regulations, taxpayers need to pay VAT in advance to provide agricultural construction services across counties and cities.

Legal basis: Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of VAT Collection of Taxpayers Providing Construction Services across Counties (Cities, Districts).

Article 8 Where a taxpayer provides construction services across counties (cities, districts), the value-added tax paid in advance to the competent tax authorities where the construction services occur may be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it should be carried forward to the next period to continue the deduction.

Taxpayers should take the tax payment voucher as a legal and valid voucher, and deduct the tax payable with the tax paid in advance.

Eleventh taxpayers across counties (cities, districts) to provide construction services in advance, in accordance with the tax obligations and tax payment period stipulated in the document No.36 of the State Administration of Taxation [2016].

Article 12 Where a taxpayer provides construction services across counties (cities, districts), it shall pay taxes in advance to the competent tax authorities in the place where the construction services occur in accordance with these Measures. If the tax has not been paid in advance for more than six months from the month in which it should be paid in advance, the competent tax authorities in the place where the institution is located shall handle it in accordance with the Law of People's Republic of China (PRC) on Tax Collection and Administration and relevant regulations.

Taxpayers who provide construction services across counties (cities, districts) and fail to pay taxes according to these measures shall be dealt with by the competent tax authorities where the institution is located in accordance with the Law of People's Republic of China (PRC) Municipality on Tax Collection and Management and relevant regulations.