Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Relevant Issues Concerning Taxpayers' Prepayment of Value-added Tax and Additional Education Fees for Urban Maintenance and Construction in Different Places Article 5 Taxpayers who provide construction services, sell or lease real estate across regions shall pay urban maintenance and construction tax and additional education fees on the spot according to the value-added tax paid in advance in the place where the construction services occur and the real estate is located.