1, annual sales income is less than 5 million, small-scale taxpayers, value-added tax is 3%, urban construction tax is 7%, education fee is added 3%, and local education fee is added 2% (the local education fee is added differently, some are 1.5%, subject to the local tax rate. )。
2. For general taxpayers with an annual sales income of more than 5 million, the value-added tax is 6%, the urban construction tax is 7%, the education fee is added 3%, and the local education fee is added 2% (the additional tax rate of local education fee varies from place to place, and some are 1.5%, subject to the local tax rate. )。
Units and individuals that pay business tax for entertainment and advertising in People's Republic of China (PRC) in accordance with the Provisional Regulations of the People's Republic of China on Business Tax; The obligor who pays the construction fee for cultural undertakings (hereinafter referred to as the payer) shall pay the construction fee for cultural undertakings in accordance with the provisions of these Measures. The construction fee rate for cultural undertakings is 3%.
The construction fee for cultural undertakings shall be calculated according to the turnover of business tax payable by entertainment and advertising taxpayers and the prescribed tax rate. Calculation formula: tax payable = business tax turnover payable by entertainment industry and advertising industry × 3%;
The construction fee for cultural undertakings shall be collected by the local taxation bureau together with the business tax on entertainment and advertising.
2. What is the tax point of VAT advertising service fee?
The advertising service industry belongs to the scope of taxable services. To provide modern service industry services (except tangible movable property leasing services), the advertising tax rate is 6% for general taxpayers. Small-scale taxpayers are 3%.
3. What is the VAT rate of the advertising company?
1. Small-scale taxpayers are subject to simple taxation, and the collection rate is 3%;
2, advertising companies to undertake advertising, advertising agency or advertising design business, applicable to ordinary taxpayers, the tax rate is 6%.
3. Advertising companies undertake to make steel billboards, light boxes, banners, publicity color pages, copper characters and bronze medals, and print words on trophies, pens, lighters, work clothes and vests. Advertising companies often buy relevant materials themselves and make them according to customers' requirements. How should they choose the tax rate?
In principle, if it is with an entity, it belongs to the sale of goods; If it focuses on design or planning, it sells an idea, although it will be reflected through a certain carrier (the number of carriers is relatively single), but it also belongs to advertising design and planning, not to commodity sales.
The above is about "what is the advertising tax rate". From the above, it can be seen that the input tax allowed by law to be deducted from the output tax is limited to the value-added tax indicated on the following value-added tax deduction certificate and the input tax calculated at the prescribed deduction rate.