The training fee belongs to the business tax "culture and sports industry", and the applicable tax rate is 3%.
If the consulting fee is staggered and incorporated into the training fee, it can be included in the subject of "main business income-consulting fee" when bookkeeping, and it is not necessary to recover it. In this way, there is no suspicion of tax evasion subjectively, and there is no fact of tax evasion objectively. Taxes will not be punished.