It is only a matter of time before business tax is changed to value-added tax. Once you have implemented the business tax reform, all the charging items will be subject to VAT, because participating in the business tax reform is equivalent to canceling the original business tax and only paying VAT. September 1 is only the first batch of pilot projects, and there will be a process to completely cancel the business tax.
As for the adaptive tax rate of the reform of the camp, it is mentioned that the tax rate for providing some modern service industries is 6%. Some modern service industries refer to the business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics, including R&D and technical services, information technology services and cultural and creative services, of which the fourth cultural and creative service is advertising services. It is clearly pointed out that advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet, etc. to publicize and provide related services for customers' commodities, business services, cultural and sports programs or announcements and statements, including advertising planning, design, production, release, broadcasting and publicity.
I think this article should include the page fee.