Paying taxes is the basic right and obligation of citizens. Companies, enterprises and even individuals need to pay taxes in accordance with the law. So what is the general tax rate for general taxpayers of advertising companies and how is it calculated? The law has How is this stipulated? Therefore, I will introduce to you what the general taxpayer tax rate is for advertising companies. I hope it can solve your corresponding questions.

1. What is the general taxpayer tax rate of advertising companies? The value-added tax rate of general taxpayers of advertising companies is 6. According to the "Announcement of the Ministry of Finance and the State Administration of Taxation on Comprehensively Launching the Pilot Program of Replacing Business Tax with Value-Added Tax" Notice" "Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax": Article 15 Value-added tax rate: (1) If a taxpayer engages in taxable behavior, except for items (2), (3) and (4) of this article Except for regulations, the tax rate is 6. (2) Providing transportation, postal services, basic telecommunications, construction, and real estate leasing services, selling real estate, and transferring land use rights, the tax rate is 11. (3) Providing tangible movable property leasing services, the tax rate is 17. (4) The tax rate for cross-border taxable activities conducted by domestic entities and individuals is zero. The specific scope will be separately determined by the Ministry of Finance and the State Administration of Taxation. Advertising companies provide services that fall under the category of "cultural and creative" services in the context of the business tax reform of value-added tax: cultural and creative services, including design services, intellectual property services, advertising services and conference and exhibition services.

2. What does advertising service refer to? It refers to the use of various forms such as books, newspapers, magazines, radio, television, movies, slideshows, street signs, posters, windows, neon lights, light boxes, and the Internet. Business activities that promote and provide related services for customers' products, business services, cultural and sports programs, or announcements, statements and other entrusted matters. Including advertising agency and advertising release, broadcast, publicity, display, etc.

3. What is the tax point for VAT advertising service fees? The advertising service industry falls within the scope of taxable services. Providing modern service industry services (excluding tangible movable property leasing services), the advertising industry is a general taxpayer with a tax rate of 6. If it is a small-scale taxpayer, it is 3. To sum up, according to the relevant provisions of the law, please refer to the website of the National Taxation Bureau and other websites for the tax points of the VAT advertising service fee compiled for taxation personnel studying taxation laws.