What kind of advertising fee does it belong to when invoicing?

Advertising also belongs to the service industry. Business tax is paid at 5% of turnover. Urban construction tax and education surcharge are additional taxes, which are generally 10% of business tax and are paid at the local taxation bureau.

The advertising fee belongs to the modern service industry, which is under the jurisdiction of State Taxation Administration of The People's Republic of China. If the company does not have the qualification to issue invoices by itself, it can only apply to the national tax for issuing invoices on its behalf, and can only issue invoices with a collection rate of 3% as a small-scale taxpayer. Now the advertising industry belongs to the scope of the reform of the camp.