Legal analysis: 1. If the subcontractor is a general taxpayer, the subcontractor issues a special value-added invoice for the construction industry to the general contractor, and the general contractor can deduct the input tax;

2 If the subcontractor is a small-scale taxpayer, the subcontractor can only issue general value-added invoices for the construction industry to the general contractor, and the general contractor cannot deduct input tax;

3. The subcontractor is an individual. You can only go to the local tax department to issue a special VAT invoice, and the general contractor can only deduct 3%.

Legal basis: Article 791 of the "People's Republic of China and Civil Code" The contractor may enter into a construction project contract with the general contractor, or may separately enter into a construction project contract with the surveyor, designer, and construction contractor. A person enters into a survey, design, and construction contract. The contractor shall not divide a construction project that should be completed by one contractor into several parts and award them to several contractors.

A general contractor or a survey, design, or construction contractor may, with the consent of the contractor, assign part of his contracted work to a third party to complete. The third party shall be jointly and severally liable to the contractor with the general contractor or the survey, design, and construction contractor for the work results completed by it. The contractor shall not subcontract all the construction projects it has contracted to a third party or subcontract all the construction projects it has contracted and subcontract them separately to third parties in the name of subcontracting.