The tax rate for service sector invoices is 6%.
Advertising service refers to the business activities of using books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon signs, light boxes, the Internet and other forms of publicity as the customer's commodities, business services, cultural and sports programs, or notices, announcements, and other entrusted matters, as well as the provision of related services. Including advertising planning, design, production, release, broadcasting, publicity, display.
Expanded:
Construction: general taxpayers levy 10% VAT; small taxpayers may choose the simplified method of taxation to levy 3% VAT.
Real estate industry: real estate development enterprises levy 10% VAT; individuals selling housing purchased less than 2 years ago to the outside world pay full VAT at a rate of 5%; individuals selling housing purchased more than 2 years ago (including 2 years) to the outside world are exempt from VAT.
Life service industry: 6%. Tax-exempt items: childcare and education services provided by nurseries and kindergartens, and elderly care services provided by nursing institutions.
Financial services: 6%. Tax-exempted items: interest income from small loans to farmers by financial institutions, national student loans, national and local government bonds, and loans to financial institutions by the People's Bank of China.
Baidu Encyclopedia - Camp Reform