Ii. this announcement shall come into force on may 20 16 16. “& ltbr/>；
2. According to the Announcement of Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Location of Paying VAT for Taxpayers Providing Construction Services across Regions (Announcement No.4 of Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), 2023): "1. Taxpayers in this Municipality (excluding other individuals, the same below) who provide construction services across regions (regions) within the scope of this Municipality shall prepay the value-added tax at the competent tax authorities where the construction services occur, and report and pay the value-added tax to the competent tax authorities where the institution is located. & ltbr/>；
Where the construction site where the taxpayer provides construction services involves two or more districts (regions), the taxpayer may prepay, declare and pay the value-added tax in accordance with the provisions in the first paragraph of this article, or choose to prepay the value-added tax uniformly at the local competent tax authorities of any project construction site outside the institution, and declare and pay the value-added tax to the local competent tax authorities of the institution. & ltbr/>；
This announcement shall come into force on February 1 day, 2024. The Announcement of Beijing State Taxation Bureau on the Location of Paying Value-added Tax for Taxpayers Providing Construction Services across Regions (Announcement No.8 of Beijing State Taxation Bureau No.2016 and Announcement No.2 of Beijing Taxation Bureau of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) shall be abolished at the same time. "