After 2020, the consulting service rate of small-scale taxpayers should be 3%, including consulting training websites and doing e-commerce. Except for small-scale taxpayers, when special additional tax is levied, the income of other self-employed households is levied at a rate of 6%.

Consulting industry refers to the intellectual service industry in which professional consulting institutions rely on the advantages of information and professional knowledge and use modern analytical methods to solve various complex social, economic and scientific problems and provide customers with decision-making basis and optimized solutions.