Specifically, advertising companies can issue invoices including advertising production, release, agency, design, planning, consultation and other related contents according to actual business conditions.
I. Invoice for advertising service
The most common business of advertising companies is to provide customers with various advertising services, including but not limited to outdoor advertising, TV advertising, online advertising, print advertising and so on. The cost of these advertising services can be settled by issuing an advertising service invoice.
Second, design service invoices.
Advertising companies often provide advertising design services, including logo design, poster design, packaging design and VI system design. The cost of design services can also be settled by issuing invoices for design services.
Third, consulting and planning service invoices.
In addition to direct advertising and design services, advertising companies can also provide advertising consulting, market research, marketing planning and other services. The cost of these services can be settled by issuing invoices for consulting and planning services.
When issuing invoices, advertising companies need to ensure that the contents of the invoices are true and accurate, which is consistent with the actual business situation. At the same time, advertising companies need to correctly calculate taxes according to the provisions of the tax law.
It should be noted that the content of invoices issued by advertising companies is limited by their business scope, and they cannot issue invoices unrelated to their business scope. Therefore, when advertising companies conduct business, they should ensure that their business scope matches the content of services provided.
To sum up:
The contents of the invoice issued by the advertising company mainly include all kinds of advertising services, design services and related consulting and planning services within the business scope. When issuing invoices, advertising companies need to ensure that the contents of the invoices are true and accurate, consistent with the actual business situation, and abide by the relevant provisions of the tax law.
Legal basis:
Measures of People's Republic of China (PRC) Municipality on Invoice Management
Article 22 provides that:
Invoices shall be issued in accordance with the prescribed time limit, sequence and columns, all of which shall be issued at one time and stamped with special invoices.
Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax
Article 6 provides that:
Sales refers to the total price and extra-price expenses charged by taxpayers to the buyer for selling goods or taxable services, but does not include the output tax that has been collected.
People's Republic of China (PRC) advertising law
Article 28 provides that:
Advertising agents and publishers shall, in accordance with the relevant provisions of the state, establish and improve the registration, examination and file management system of advertising business.