Different provinces and cities have different invoice issuing standards. In some areas, there are special invoices for advertising industry, and in some areas, advertising invoices are cancelled and merged into service invoices, but the advertising taxes are the same. The main taxes of the advertising industry are:

Business tax-advertising industry -5% (income as tax basis)

Cultural construction fee -3% (income is the tax basis)

Price adjustment fund -0. 1% (income is the tax basis)

Urban construction tax -7% (based on business tax)

Education Surcharge -3% (tax basis is business tax)

Local education surcharge -2% (based on business tax)

Embankment fee-1-2% (based on business tax)

Some advertising companies can apply to the tax bureau for issuing invoices for advertising and service industries. The difference in tax rates is that the advertising industry has to pay the construction fee for cultural undertakings, while the service industry does not have to pay it.

I hope it helps you.