Which tax code is the production fee?

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

The tax code of advertising production fee is: 304030 10000000000.

Advertising production expenses belong to cultural and creative services/advertising services, and the tax rate of 6% should be applied. Cultural undertakings are not required.

Advertising service refers to the business activities in which books, newspapers, magazines, radio, television, movies, slide shows, street signs, posters, windows, neon lights, light boxes, the Internet and other forms are used to publicize and provide related services for customers' commodities, commercial services, cultural and sports programs or announcements and statements, including publishing, playing, publicizing and displaying advertising agents and advertisements.

According to the above provisions,

(1) Advertising design and planning, which belongs to cultural and creative services/design services, is subject to the tax rate of 6%.

(2) With regard to advertising production expenses, in reality, the design, production, release and other links that the advertising industry must go through are usually inseparable. Even the production expenses incurred for the purpose of advertising can be classified as advertising expenses according to the above-mentioned "business providing related services".

Therefore, the advertising production fees paid by advertising companies belong to cultural and creative services/advertising services, and the tax rate should be 6%. If the VAT deduction voucher obtained by the taxpayer does not conform to the laws, administrative regulations of People's Republic of China (PRC) or the relevant provisions of State Taxation Administration of The People's Republic of China, the input tax shall not be deducted from the output tax. Special invoices for advertising production expenses obtained by enterprises with the tax rate of 17% shall not be deducted from the input tax. At present, some areas have different regulations on advertising production fees. Please consult your supervisor for details.

How to deal with the income of manufacturing expenses?

1. When the enterprise generates production expense income:

Debit: Accounts Receivable-Company Name

Loan: main business income (or other business income subjects)

Taxes payable-VAT payable (output tax)

2. When the enterprise receives the production fee income:

Debit: bank deposit

Credit: Accounts Receivable-Company Name

Main business income refers to the business income obtained by enterprises engaged in production and business activities in this industry. The main business income varies according to the different activities of enterprises in various industries. For example, the main business income of industrial enterprises refers to product sales income; The main business income of a construction enterprise refers to the project settlement income; The main business income of transportation enterprises refers to the main business income; The main business income of wholesale and retail trading enterprises refers to the sales income of commodities; The main business income of a real estate enterprise refers to the real estate business income; The main business income of enterprises in other industries refers to operating (operating) income.

Which tax code is the production fee?