According to the provisions of the "Interim Measures for the Collection and Administration of Value-Added Tax on Taxpayers Providing Construction Services across Counties (Cities and Districts)" (State Administration of Taxation Announcement No. 17, 2016), taxpayers who provide construction services across regions , value-added tax should be paid in advance at the place where the service occurs according to regulations. Subcontracting payments can be deducted when prepaying value-added tax, but subcontracting payments must have legal and valid certificates. In this regard, the requirements for legal and valid vouchers for subcontracting payments are not consistent across regions. Some regions require necessary construction service invoices, while others require only subcontracting invoices. So what exactly does the State Administration of Taxation require? According to the "Taxpayers" According to Article 6 of the Interim Measures for the Collection and Administration of Value-Added Tax on Construction Services Provided across Counties (Cities and Districts) (State Administration of Taxation Announcement No. 17, 2016): "The above vouchers refer to: (1) 2016 obtained from the subcontractor The above-mentioned construction industry business tax invoices issued before April 30, 2016 can be used as deduction vouchers for prepaid taxes. (2) Those obtained from subcontractors after May 1, 2016. The value-added tax invoice shall indicate the county (city, district) where the construction service occurs and the name of the project in the remarks column. (3) Other vouchers specified by the State Administration of Taxation. "The provisions of paragraph 2 shall mainly apply to invoices for subcontracting payments. , it can be seen that only the time and filling method are required. Therefore, in the process of cross-regional operations, the subcontracting invoices that can be deducted when the construction enterprise prepays VAT should meet the following conditions: 1. It must be in 2016. Invoices issued after May 1st and before this time can only be construction industry business tax invoices; 2. Only need to indicate the county (city, district) where the construction service occurs and the name of the project in the remarks column, regardless of whether it is material sales It can be an invoice, a construction invoice, or a survey and design invoice; 3. Under the simple tax calculation method or the general tax calculation method, when prepaying tax, whether it is an ordinary invoice or a special invoice, the prepaid tax can be deducted .