Distinguish from the concept, service content and service object. General tax consultation is to provide general tax consulting services provided by accounting firms, tax agents and other professional institutions, and its service targets are mainly enterprises and individuals; Professional tax consultants provide professional tax consulting services, which are provided by tax agencies, law firms and other professional institutions, and the service targets are mainly large enterprises and multinational companies. Tax planning is to reduce the tax burden of enterprises or individuals through legal means, which is provided by professional tax planners, and its service targets are mainly large enterprises and multinational companies.