What kind of photography billing belongs to?

Legal analysis: Photographic invoices are service invoices, with 5% business tax. Service industry refers to the business of providing services to the society by using equipment, tools, places, information or skills. The tax scope of this tax item mainly includes: agency, hotel, catering, tourism, warehousing, leasing, advertising and other service industries. The service industry business tax rate is 5%.

Legal basis: Article 3 of the Measures for the Administration of Invoices in People's Republic of China (PRC) The term "invoice" as mentioned in these Measures refers to receipts issued and collected in the process of buying and selling commodities, providing or receiving services and engaging in other business activities.