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由于广告业与安装业存在着一定的业务交叉，如路牌、招贴、标语需要通过安装才最后形成广告，有的纳税人以此套用建筑业，企图避税。然而税法上的“安装”有其特定所指，其范围比日常用语要窄得多。根据国家税务总局的《营业税税目注释》，安装是指“生产设备、动力设备、起重
As the advertising industry and the installation industry there is a certain business cross, such as signs, placards, slogans need to be installed through the final formation of advertisements, and some taxpayers to apply the construction industry in an attempt to avoid tax. However, the “installation” of the tax code has its own specific meaning and its scope is much narrower than that of everyday language. According to the State Administration of Taxation, “Business Tax Notes”, installation refers to "production equipment, power equipment, lifting