What is the tax rate for advertising production?

The so-called VAT rate, that is, a VAT deduction rate, can be calculated according to the relevant VAT deduction tax laws. However, different industries often have different VAT rates, so it is necessary to pay attention to the distinction. So, what is the tax rate for advertising production? Here's the question!

1. What is the tax rate for advertising production?

The VAT rate of advertising design and production fee is 6%.

According to the 20 15 VAT schedule, advertising services and conference and exhibition services belong to modern service industries (except tangible movable property leasing services), and the tax rate is 6%.

The VAT rate refers to the ratio of the total tax amount of VAT taxable products to the sales revenue. Because the value-added tax is levied on the value-added tax of taxable products, and at the same time, the consistency of the tax burden of the same product must be maintained, it is a major feature of the design of the value-added tax rate to determine the applicable tax rate from the overall tax burden of taxable products.

Generally, tax can be calculated according to the VAT deduction method, using both VAT rate and VAT deduction rate.

The current value-added tax adopts the product proportional tax rate, which is divided into 8%, 12%, 14%, 16%, 18%, 20%, 2 1%, 23%, 26% and 30.

The tax rates of most products are determined by conversion on the basis of the original industrial and commercial tax and product tax, and the tax rates of some products are appropriately adjusted on the basis of the original tax.

Two. What is the VAT rate?

The value-added tax rate is the ratio of the value-added tax amount to the sales of goods or taxable services, and it is the scale for calculating the value-added tax amount of goods or taxable services. The current value-added tax in China belongs to the proportional tax rate, which is divided into three tax rates of 13%, 9% and 6% and two tax rates of 5% and 3% according to taxable behavior.

Three. Classification of VAT rate

(1) The tax rate for taxpayers selling or importing goods is 13%, except for the provisions in the second and third paragraphs below.

(2) Taxpayers sell or import the following goods at a tax rate of 9%: grain, edible vegetable oil, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, coal products for residents, books, newspapers, magazines, feeds, chemical fertilizers, pesticides, agricultural machinery, agricultural films, agricultural products and other goods specified by the State Council.

(3) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(4) The tax rate of taxpayers providing processing, repair and replacement services is 13%. Taxpayers also engage in goods or taxable services with different tax rates.

These articles introduce the content of "what is the tax rate of advertising production", mainly introducing the tax rate of advertising production. According to the analysis, this situation is the tax rate, which is generally 6%. In addition, I suggest consulting a lawyer about what you don't understand about the VAT rate!