People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Decree No.22 Article 13 The competent tax authorities may manage the tax counseling period for the following general taxpayers within a certain period of time:

(1) Small commercial wholesale enterprises newly recognized as general taxpayers according to the provisions of Article 4 of these Measures;

(2) Other general taxpayers as stipulated by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC).

The specific measures for the administration of the tax counseling period shall be formulated separately by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

So not all ordinary taxpayers have a counseling period.