According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Enterprise Income Tax Policies to Further Encourage the Development of Software Industry and Integrated Circuit Industry (Cai Shui [2012] No.27), XVI. The term "software product development and sales (business) income" as mentioned in this Notice refers to the income of software enterprises engaged in the development and sales of computer software, information systems or embedded software, as well as information system integration services, information technology consulting services, data processing and storage services.
Therefore, the information technology consulting services involved belong to the income of software products.