Because according to the regulations, small-scale taxpayers who provide construction services across counties (cities) should take the balance of the total price and extra-price expenses obtained after deducting the subcontracts paid as sales, and calculate the tax payable at the rate of 3%. Taxpayers shall, after paying taxes in advance in the place where the construction service takes place according to the above-mentioned tax calculation method, file tax returns with the competent tax authorities where the institution is located.

Extended data:

First, the basic taxes that small-scale taxpayers need to pay every month:

1, VAT is paid at 3% of sales revenue;

2. Urban construction tax shall be paid at 7% of the value-added tax paid;

3. The education surcharge shall be paid at 3% of the value-added tax paid;

4. The surcharge for local education is 2% of the paid value-added tax;

5. Stamp duty: the purchase and sale contract shall be stamped at three ten thousandths of the purchase and sale amount; The account book shall be paid according to 5 yuan/book (when it is opened every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year, and then pay in the annual increase);

6. Urban land use tax shall be paid according to the land area actually occupied (it varies from place to place, XX yuan/square meter);

7. The property tax shall be paid at 70%* 1.2% of the original value of the own property;

8. Travel tax shall be paid according to the vehicle (the regulations vary from place to place, and the tax amount for different models is different, XX yuan);

9. The enterprise income tax shall be paid according to the taxable income (adjusted profit): 18% for taxable income within 30,000 yuan (inclusive), 27% for taxable income between 30,000 yuan and100000 yuan (inclusive), and 33% for taxable income above100000 yuan (Note: 23)

10, withholding personal income tax on salary.

2. Except for the value-added tax and enterprise income tax (newly established enterprises in 2002 1 month 1 month), all the above taxes are declared and paid to the Local Taxation Bureau.

Urban construction tax, education surcharge, property tax, land use tax, resource tax, consumption tax, enterprise income tax, etc., as long as the business is involved, you need to pay it. Whether you are a small-scale taxpayer has little to do with what kind of tax you pay, and what kind of tax you want to pay depends on what business your enterprise is engaged in and what taxes it involves.

3. How to pay taxes in advance for construction projects in different places?

Answer: Take the following information to the IRS in the project area to pay the tax in advance.

1, Fill in the VAT Prepaid Tax Form and affix the official seal;

2. The original and photocopy of the construction contract signed with the employer;

3. Original and photocopy of the subcontract signed with the subcontractor; (Don't provide this item without subcontracting)

4. Original and photocopy of the invoice obtained from the subcontractor; (Don't provide this item without subcontracting)

5. Original and photocopy of tax registration certificate or "one photo and one yard" business license. (Copy provided by foreign taxpayers)

(All the above forms and copies need to be stamped with official seals)