What is the difference between consulting fees and training fees on invoice items?

What is the difference between consulting fees and training fees in invoice projects? The difference between consulting fee and training fee is that the training fee is calculated and paid according to 3% of the culture and sports industry, and the consulting fee is calculated and paid according to 5% of the business tax.

Invoice refers to the business vouchers issued and collected by all units and individuals in buying and selling goods, providing or receiving services and engaging in other business activities. It is the original basis of accounting and an important basis for law enforcement inspection by audit institutions and tax authorities. Receipt is the proof of receipt and payment, and invoice can only prove that the business has happened, but can't prove whether the money has been received or paid.