Core Viewpoint - The article provides guidance on how to issue invoices for advertising services, specifically focusing on the distinction between advertising design, advertising planning, and advertising publishing, along with the associated tax obligations [1][3]. Group 1: Invoice Issuance for Advertising Services - For advertising publishing, businesses should use the tax code starting with "3040303" and indicate "advertising publishing" on the invoice [3]. - For advertising planning and advertising design, businesses should select the tax codes "3040301000000000000000" or "3040301990000000000000000000000" and specify "advertising planning" or "advertising design" on the invoice [3]. Group 2: Tax Obligations - Advertising design and advertising planning are categorized under services that require the payment of the cultural industry construction fee [3]. - Advertising publishing is classified as an advertising service and is subject to the cultural industry construction fee [3].