The tax point for engineering construction companies to invoice is generally 9%. According to the law, taxpayers who provide taxable services shall declare and pay taxes to the competent tax authorities in their place of residence. However, taxpayers who provide construction services and other taxable services as stipulated by the competent department of finance and taxation of the State Council shall report and pay taxes to the competent tax authorities where the taxable services occur.

Legal objectivity:

"People's Republic of China (PRC) Tax Collection and Management Law" Article 3 The collection, suspension, reduction, exemption, refund and overdue tax of taxes shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.