Item 3, Paragraph 6, Article 2 of the Notes on the Scope of Taxable Services stipulates that consulting services refer to business activities that provide and plan information or suggestions on finance, taxation, law, internal management, enterprise operation and process management, and the special expenses and R&D expenses incurred by enterprises can be deducted before tax.
The so-called special funds refer to the funds allocated by the state or relevant departments or higher authorities to administrative institutions for specific purposes or purposes. This kind of funds need to be accounted for separately and earmarked, and cannot be used for other purposes.