If billboards and light boxes are simply made and belong to VAT taxable goods, the applicable tax rate for general VAT taxpayers is17%; If it is advertising production, it belongs to the scope of "camp reform", and the VAT rate is 6%.

According to caishuiye. 20 1636 "Notes on sales service, intangible assets or real estate", advertising service refers to the use of books, newspapers, magazines, radio, television, movies, slides, road signs, posters, windows, neon lights, light boxes, the Internet, etc. to promote goods, business services, cultural and sports programs or announcements, statements and other entrusted matters for customers. Including advertising agencies and advertising, broadcasting, publicity, display, etc.