According to the information on the online website of Dongao Accounting, the charging of training fees belongs to the modern service industry of service. According to Document No.70 issued by the Ministry of Science and Technology on February 22nd, 20th12nd, modern service industry refers to the service industry based on modern science and technology, especially information network technology, and new business model, service mode and management mode. It includes not only the emerging service formats with the development of technology, but also the promotion of traditional service industries by using modern technology. Modern service industry tax includes nine items, including cultural and creative service, logistics auxiliary service, information technology service, forensic consulting service, radio, film and television service, research and development and technology service, business auxiliary service, leasing service and other modern service industries.