Group 1 - The article discusses the conditions under which construction enterprises need to prepay taxes, specifically focusing on the prepayment of value-added tax (VAT) for small-scale taxpayers [2] - Small-scale taxpayers are exempt from prepaying VAT if their monthly sales do not exceed 100,000 yuan; if they exceed this threshold, they can apply a reduced prepayment rate of 1% instead of the standard 3% [2] - For construction enterprises with multiple projects in the same prepayment location, the total sales across all projects must be aggregated to determine the need for VAT prepayment [2] Group 2 - Construction enterprises with project departments managed directly by the headquarters must prepay corporate income tax at a rate of 0.2% based on actual operating income, either monthly or quarterly [2] - The term "actual operating income" refers to the total income received, excluding any payments made to subcontractors or other units [2] - If multiple projects have individual monthly sales below 100,000 yuan but collectively exceed this amount, the enterprise is required to prepay VAT [2] Group 3 - Small-scale taxpayers are not required to prepay VAT if their quarterly sales do not exceed 300,000 yuan, and they can apply for a refund of any prepaid taxes [3] - The type of invoice issued (whether special or ordinary VAT invoice) does not affect the requirement for VAT prepayment [4]