如今，广告对人们的日常生活影响越来越大，渗透力越来越强，随之广告企业也应运而生，广告业的营业额逐渐增大，那么，广告业纳税人该如何纳税呢？一、广告业应缴纳哪些税、费1、营业税。根据《中华人民共和国营业税暂行条例》及实施细则规定，广告业取得的收入属于营业税“服 Today, the impact of advertising on people’s daily lives is getting bigger and bigger, penetration is getting stronger and stronger, and advertising companies emerge as the times require, and the turnover of advertising industry gradually increases. So, how should advertising taxpayers pay taxes? First, the advertising industry which tax, fee 1, business tax. According to the “Provisional Regulations of the People’s Republic of China on Business Tax” and the implementation rules, the advertising industry’s revenue is a business tax "service