Core Viewpoint - Taxpayers providing construction services must prepay value-added tax (VAT) based on the balance of received advance payments after deducting subcontractor payments upon receipt of the advance payments [1]. Group 1: Tax Payment Process - Step 1: Log in to the electronic tax bureau as a registered enterprise or through the "specific subject login" for "cross-regional reporting" [2]. - Step 2: Navigate to "Tax Declaration and Payment" and select "Prepayment Declaration of VAT and Additional Taxes" [3]. - Step 3: Confirm the pre-filled tax declaration results, making necessary corrections if discrepancies exist, and ensure the tax period is correct [4]. - Step 4: After confirming the declaration data, proceed to submit and complete the payment for the declared taxes [4]. Group 2: Tax Rates - The prepayment rate for items under the general taxation method is 2%, while for items under the simplified taxation method, it is 3% [4].