The advertising service industry belongs to the scope of taxable services. Provide modern service industry services (except tangible movable property leasing services), and the advertising tax rate is 6% for general taxpayers. Small-scale taxpayers are 3%.
According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Pilot Tax Policy of Changing Business Tax to Value-added Tax for Transportation Industry and Some Modern Service Industries (Cai Shui [20 1 3] No.37), "1. With the approval of the State Council, transportation industry and some modern service industries will be launched nationwide from August 20 13. After the advertising tax rate is raised, there are two situations:
(1) For small-scale taxpayers whose annual sales income is less than 5 million, the value-added tax is 3%, the urban construction tax is 7%, the education fee is 3%, and the local education fee is 2% (the local education fee surcharge rate varies from place to place, and some are 1.5%, subject to the local tax rate. )。
(2) For general taxpayers with an annual sales income of more than 5 million, the value-added tax is 6%, the urban construction tax is 7%, the education fee is added 3%, and the local education fee is added 2% (the additional tax rate for local education fee varies from place to place, and some are 1.5%, subject to the local tax rate. )。
Units and individuals that pay business tax for entertainment and advertising in People's Republic of China (PRC) in accordance with the Provisional Regulations of the People's Republic of China on Business Tax; The obligor who pays the construction fee for cultural undertakings (hereinafter referred to as the payer) shall pay the construction fee for cultural undertakings in accordance with the provisions of these Measures. The construction fee rate for cultural undertakings is 3%.
The construction fee for cultural undertakings shall be calculated according to the business tax turnover payable by entertainment and advertising taxpayers and the prescribed tax rate. Calculation formula: tax payable = business tax turnover payable by entertainment industry and advertising industry × 3%;
The construction fee for cultural undertakings shall be collected by the local taxation bureau together with the business tax on entertainment and advertising.
The obligation to pay the construction fee for cultural undertakings occurs on the day when the payer receives the operating income or obtains the voucher for claiming the operating income. In addition, the business tax payable according to the advertising fee: 7% urban construction tax; 3% education surcharge.
Taxes mainly involved by advertising companies
Advertising companies mainly involve enterprise income tax, value-added tax, urban construction tax, education surcharge, local education surcharge, stamp duty and so on. Your friend is going to start his own advertising company, and now he wants you to help him with the company's taxes. Therefore, for urban construction tax, he should borrow it in accounting treatment: pay taxes and fees-pay urban construction tax, or lend it in the form of cash or bank deposits; For enterprise income tax, education surcharge and local education surcharge, it is recorded as debit: tax payable-enterprise income tax, education surcharge, local education surcharge, or loan: cash on hand or bank deposit.
Advertising, as its name implies, is to advertise widely, that is, to inform the general public of something. As far as its meaning is concerned, advertising can be divided into broad sense and narrow sense. Broadly speaking, advertisements refer to advertisements that are not for profit, such as government announcements, notices and statements of political parties, religions, education, culture, municipalities and social groups. In a narrow sense, advertising refers to advertising for profit, usually referring to commercial advertising or economic advertising. It is a means for industrial and commercial enterprises to spread commodity or service information to consumers or users in a paid way through advertising media. Commercial advertisements are such economic advertisements.
How to fill in the business scope of the advertising company?
(a) advertising design, production, agency and release, cultural and artistic exchange planning, exhibition services, conference services, etiquette services, graphic design and production; Business consulting (projects with special provisions of the state can only be operated after approval).
(2) Advertising design, production, release and agency; Corporate image planning; Conference and exhibition services. (Projects with special provisions of the state shall be approved or operated with valid licenses.)
(3) Design, production, agency and release of domestic advertisements; Enterprise management consulting; Enterprise marketing planning; Consultation and planning of cultural and artistic information (excluding for-profit performances). (The above-mentioned projects with special provisions for examination and approval in China need to be approved or have a valid license before they can operate).
(4) Design, production, release and agency of various domestic advertising businesses; Computer system integration and maintenance (projects with special provisions of the state shall be approved or operated with valid licenses).
(five) advertising design, production, agency and release; Planning of exhibition activities; Internet information technology research and development; IT technology development. (Projects with special provisions of the state can only be operated with approval or a valid license).
(six) advertising design, production, release, agency, booth design, production, enterprise marketing planning, corporate image design. (If the state has special provisions, it must be approved or operated with a valid license).
(seven) corporate image planning; Decoration engineering design and construction; Photography and exhibition services; Printing and packaging design; Computer technology development; Design, produce, publish and represent all kinds of domestic advertising business.
Legal basis:
People's Republic of China (PRC) enterprise income tax law
Article 4 The enterprise income tax rate is 25%.
The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.
Article 27 The following income of an enterprise may be exempted from or reduced from enterprise income tax:
(1) Income from agriculture, forestry, animal husbandry and fishery projects;
(two) the investment and operating income of public infrastructure projects supported by the state;
(three) income from engaging in qualified environmental protection, energy saving and water saving projects;
(4) Income from qualified technology transfer;
(5) Income as stipulated in the third paragraph of Article 3 of this Law.
Article 28 The enterprise income tax shall be levied at a reduced rate of 20% for qualified small-scale enterprises with low profits.
High-tech enterprises that need special support from the state shall be subject to enterprise income tax at a reduced rate of 15%.