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广告公司的广告收入纳什么税
释义
法律分析:广告公司的广告收入税包括:
1、营业税按提供广告业务向对方收取的价款和额外费用计算,营业税按5%的税率计算缴纳;
2、城市维护建设税按实际缴纳的营业税计算缴纳。城市适用税率7%,城镇适用税率5%;
3、教育费附加,按实际缴纳的营业税计算缴纳,征收率为3%;
4、文化事业建设费按应缴纳营业税的营业额计算,按3%的费率计算。
法律依据:《中华人民共和国广告法》
第三条 广告应当真实、合法,以健康的表现形式表达广告内容,符合社会主义精神文明建设和弘扬中华民族优秀传统文化的要求。
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更新时间:2025/5/29 20:18:50