1. What is the billing tax rate of the advertising company?
The advertising company issued a VAT invoice.
The small-scale tax rate is 3%.
The tax rate of ordinary taxpayers is 17%, and they can apply for a simple levy of 6%.
17% can be deducted from the input, but if only 6% is levied, it cannot be deducted.
The tax rate of ordinary invoices issued by ordinary taxpayers is determined according to special tickets, which are several points and ordinary tickets are several points.
Article 12 of the newly revised VAT Regulations has a tax rate of 3% for small-scale taxpayers, unless otherwise stipulated by the State Council. Up to now, small-scale taxpayers should calculate the value-added tax at the rate of 5% except for renting the real estate (excluding personal rental houses) they have obtained, and all others are calculated at the rate of 3%.
Second, which advertisements are false advertisements?
Advertisements that deceive or mislead consumers with false or misleading contents constitute false advertisements.
An advertisement in any of the following circumstances is a false advertisement:
1, the commodity or service does not exist;
2. Information on performance, function, origin, use, quality, specification, composition, price, manufacturer, expiration date, sales status, honor obtained, etc. Information such as the content, supplier, form, quality, price, sales status, and honors of the goods. Commitments related to goods or services are inconsistent with the actual situation and have a substantial impact on the purchase behavior;
3. Using fictitious, forged or unverifiable scientific research achievements, statistical data, survey results, abstracts, quotations and other information as proof materials;
4. The effect of fictional use of goods or receiving services;
5. Other situations that deceive or mislead consumers with false or misleading contents.
3. What are the requirements for registering an advertising company?
1, advertising name requirements
When registering an advertisement, you must first verify the name and submit multiple names for name search. The rule of registered advertising in Shanghai is that in the same industry, the names cannot be duplicated or homophones. If there are multiple font sizes, you need to open the inspection name.
2. Advertising registered capital requirements
The new Law stipulates that the minimum registered capital of advertising is RMB 30,000, and the minimum registered capital of one person is RMB 654.38+10,000.
3, advertising business scope requirements
When registering an advertisement, the business scope must be clear, and the advertising business scope can be:
Such as graphic design, 3D design, landscape design, environmental design, architectural design, printing, ink painting, sculpture, advertising light box and lighting production, as well as the release and design of various media (outdoor Optimus Prime, roadside advertising light box, TV media, broadcast media, newspaper media, online media, etc.). ) Write the business to be done now or possibly in the future into the business scope.
4. Registered address requirements
The registered address must be a business office address, and a lease agreement, a copy of the real estate license and a lease invoice are required.
5. Requirements of shareholders
The new "People's Republic of China (PRC) Company Law" stipulates that there must be one shareholder (investor, one shareholder is limited to one person, or more than two shareholders can contribute to the registration.
When registering an advertisement, the original identity card of the shareholder shall be submitted and verified.
6. Requirements of the supervisor
According to the articles of association, when an advertisement is established, a board of supervisors may be set up (multiple supervisors are required, but there may be no board of supervisors, but one supervisor is required). One person is limited, and shareholders cannot serve as supervisors; Two or more shareholders, one of whom may be a supervisor.
At the time of industrial and commercial registration, the original identity certificate of the supervisor shall be submitted.
7. Requirements of directors
When it is established, the board of directors may or may not be established. If there is no board of directors, an executive director is needed. Shareholders may serve as executive directors. The supervisor shall issue the original identity certificate.
8. Legal representative
Need a legal representative, who can be one of the shareholders or hired. The legal representative shall provide the original ID card and photos.
9. Articles of Association
The company's articles of association define the company's name, business scope, proportion of shareholders and capital contribution, registered capital, rights and obligations of shareholders, directors and supervisors, etc. , need to be reported to the industrial and commercial bureau for approval and filing.
10, financial personnel
When carrying out tax registration, you need to submit the information of financial personnel, including a copy of identity certificate, a copy of accounting employment certificate and photos. Registered in Dalian Development Zone for consultation, some of them can provide financial personnel identity information.
The above is the relevant content of the billing tax rate of advertising companies compiled for you. We know from this that advertisements deceive and mislead consumers with false or misleading contents, which constitutes false advertisements. Therefore, if you want to advertise, you must be realistic, otherwise it will bring great trouble.