Is the tax rate the same for general taxpayers, billboard production and advertisements?

Billboard production is a processing service, providing modern service services (except tangible movable property rental services), and the tax rate is 6%.

The advertising tax rate is stipulated in Article 44 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC): unless otherwise stipulated by the competent departments of finance and taxation of the State Council, eligible advertising expenses and business promotion expenses incurred by enterprises are allowed to be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.

20 18, 1 May, the State Council reduced the value-added tax rate of manufacturing industries from 17% to 16%, and the value-added tax rate of transportation, construction, basic telecommunications services and agricultural products from 1 1%.

From April 1 2065438, China will reduce the VAT rate of imported goods, which will reduce the VAT burden of imported enterprises by about 225 billion yuan and the tax burden of consumers by 65,438.035 billion yuan, further stimulating the market vitality.