Consulting service is an activity that provides information, suggestions, planning and consulting services. Including consulting in finance, software, technology, finance, taxation, law, internal management, business operation, process management and health. Translation services and market research services are subject to VAT according to consulting services.

Taxpayers who apply the provisions of tax exemption and reduction in taxable activities may give up tax exemption and reduction and pay value-added tax in accordance with the provisions of these measures. After giving up tax relief, you may not apply for tax relief again within 36 months. If both tax exemption and zero tax rate are applicable to taxable behavior, taxpayers can choose to apply tax exemption or zero tax rate.

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The requirements for issuing invoices stipulate that:

1. A taxpayer whose annual taxable sales do not exceed the prescribed standards, whose accounting is sound and who can provide accurate tax payment information can register with the competent tax authorities as a general taxpayer.

2. Taxpayers who meet the requirements of general taxpayers shall register the qualifications of general taxpayers with the competent tax authorities. Specific measures for registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).

3, two or more taxpayers, approved by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, can be regarded as a taxpayer consolidated tax. The specific measures shall be formulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Notice of Songjiang District Taxation Bureau-Ministry of Finance and State Taxation Administration of The People's Republic of China on comprehensively promoting the pilot of changing business tax into value-added tax.