Advertising industry has no corresponding preferential tax policies. Advertising companies belong to the service industry, and can issue invoices for service industry or special invoices for advertising industry. Taxes payable by advertising companies include business tax, enterprise income tax and surcharges, and cultural construction tax should be paid separately when issuing special invoices for advertising industry.

Second, detailed analysis

Within the territory of People's Republic of China (PRC), enterprises and other income-earning organizations (hereinafter referred to as enterprises) are taxpayers of enterprise income tax and pay enterprise income tax according to regulations. Enterprises are divided into resident enterprises and non-resident enterprises. A resident enterprise refers to an enterprise established in China according to law or according to the laws of foreign regions, but its actual management organization is in China. A non-resident enterprise refers to an enterprise established in accordance with the laws of foreign countries and regions. Its actual management organization is not in China, but it has set up an institution or place in China, or although it has not set up an institution or place in China, it has income from China.

3. What is the VAT rate of the advertising industry?

The advertising service industry belongs to the scope of taxable services. Providing modern service industry services depends on whether it is a small-scale taxpayer or a general taxpayer, in addition to tangible movable property leasing services. If it is a small-scale taxpayer, 5% business tax is accrued according to the main business income, and the cultural construction fee ranges from 3% to 7%. In addition, education surcharge and urban construction tax are accrued on the basis of business tax. Education and Urban Construction According to the specific regulations of the local taxation bureau, the general education fee is 3% additional, and urban construction is 4%-7%.