Value-added tax (VAT) is required, which is the scope of VAT listed in No.36 of 20 16. Policy basis; Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance [2016] No.36 on comprehensively pushing forward the pilot project of changing business tax to value-added tax] Modern service industry-cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.

(3) Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slide shows, street signs, posters, window displays, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising agency and advertising release, broadcast, publicity, display and so on.