Tax counseling refers to a measure that the tax authorities take the initiative to understand and help taxpayers solve the problems existing in tax payment and prevent mistakes and omissions before tax collection. Tax counseling mainly includes pre-tax counseling, individual counseling, centralized counseling and face-to-face counseling. The period for small commercial wholesale enterprises newly recognized as general taxpayers to implement tax counseling period management is 3 months, and the period for other general taxpayers to implement tax counseling period management is 6 months. After the counseling period, with the approval of the competent tax authorities, they can be officially converted into general taxpayers.

The contents of tax guidance include helping taxpayers to be familiar with relevant tax laws and regulations, and defining tax exemption boundaries and various tax payment procedures; Review the calculation basis of tax payable; Help enterprises to establish and improve various financial management systems, be familiar with basic accounting knowledge, and study and improve financial problems.