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如今,广告对人们的日常生活影响越来越大,渗透力越来越来强,广告业的营业额逐渐增大,广告业纳税人究竟如何纳税? 一、广告业应缴纳的有关税、费。广告业取得的收入属于营业税“服务业”税目的征税范围,其适用税率为5％。自行(或受托)设计、制作、发布广告的,以向广告客户(委托方)收取的全部价款和价外费用为营业额;提供广告代理服务的,以向委托方收取的全部价款和价外费用
Now, the impact of advertising on people’s daily lives is getting bigger and bigger, infiltration is getting stronger and stronger, the turnover of the advertising industry is gradually increasing. How do taxpayers in the advertising industry pay taxes? 1. Taxes and fees payable by the advertising industry . The advertising industry’s revenue belongs to the scope of the “service industry” business tax, which is taxable at a rate of 5%. (Or entrusted with) design, production, advertising, in order to advertisers (commissioned party) to collect the full price and extra charges for the turnover; advertising agency services provided to the client to collect the full price and price cost