Group 1 - The article discusses the tax obligations for construction services provided across different regions, specifically focusing on the prepayment of value-added tax (VAT) [2][3]. - Taxpayers providing construction services across counties must prepay VAT to the tax authority where the service occurs, following specific guidelines [3][4]. - General taxpayers using the general taxation method must calculate the prepayment of VAT based on the total price and expenses minus subcontracting payments, applying a prepayment rate of 2% [5][6]. Group 2 - A specific case illustrates that a construction company registered in City A, upon providing services in County B, must prepay VAT of 0.73 million yuan based on its taxable income [8][9]. - Small-scale taxpayers with monthly sales not exceeding 100,000 yuan are exempt from prepaying VAT, while those exceeding this threshold from 2023 to 2027 can apply a reduced prepayment rate of 1% [10][11]. - Another case shows a small-scale taxpayer registered in City C, providing services in County D, must prepay VAT of 0.20 million yuan based on its taxable income [11]. Group 3 - Additional taxes, such as urban maintenance and construction tax, must be calculated based on the prepayment of VAT, with specific rates applied depending on the location [16]. - Corporate income tax for construction projects managed by a central office must be prepaid at a rate of 0.2% of the actual operating income [17][18]. - Common questions address the conditions under which small-scale taxpayers must prepay VAT based on their sales figures, emphasizing the importance of total sales across multiple projects [19][20].