What is the tax point of the material production fee of the advertising company?

What is the tax point of the advertising company's material production fee?

Cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.

(1) Design service refers to the business activities that convey plans, schemes and creativity through words, languages, pictures, sounds and vision.

Including industrial design, internal management design, enterprise operation design, supply chain design, modeling design, clothing design, environmental design, graphic design, packaging design, animation design, online game design, display design, website design, mechanical design, engineering design, advertising design, creative planning, printing and so on.

(2) The general taxpayer's tax rate is 6% and the small-scale taxpayer's tax rate is 3%.