物业公司将电梯广告位租给其他广告公司投放广告使用,应如何缴纳增值税?
蓝色柳林财税室·2025-09-28 01:19
Group 1 - The article discusses the taxation implications for property companies renting out elevator advertising spaces to other advertising firms, specifically regarding the Value-Added Tax (VAT) obligations [1] - According to the regulations, renting out advertising spaces in buildings is classified as a leasing service, which falls under the category of real estate leasing services for VAT purposes [1] - Property companies must pay VAT based on the rental income generated from leasing elevator advertising spaces [1]