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各省、自治区、直辖市及计划单列市工商行政管理局: 为准确执行《广告法》的有关法律责任条款,及时处理广告违法行为。现对认定涉及广告主、广告经营者、广告发布者的广告费金额,作如下规定: 一、对广告发布者,广告费以广告发布费全部金额确认。为该广告附带提供其他服务的,则应将服务费与广告发布费合并计算。 二、对广告经营者,广告费以广告代理费,广告设计、制作费的全部金额确认。为该广告附带提供其他服务的,则应将其服务费与广告代理、设计、制作费合并计算。 三、对广告主,广告费按其承担的广告设计、制
Administrations of Industry and Commerce of all provinces, autonomous regions, municipalities directly under the Central Government, and cities specifically designated in the state plan: In order to accurately implement the relevant legal liability provisions of the “Advertising Law”, the illegal acts of advertisements shall be promptly handled. The number of advertisement fees that are determined to involve advertisers, advertisement operators and advertisement publishers is as follows: I. For advertisement publishers, the advertisement fee shall be confirmed in full amount of the advertisement publication fee. Other services provided for this advertisement shall be calculated by combining the service fee with the advertising fee. Second, the advertising operators, advertising costs to advertising agency fees, advertising design, production costs of the full amount of confirmation. Other services provided for the advertisement shall be calculated by combining the service fee with the advertisement agency, design and production fee. Third, advertisers, advertising costs borne by the advertising design, system