No. Chef training is categorized in the modern service industry, in accordance with the provisions of the State Administration of Taxation, training fee invoices of the value-added tax rate of 6%, if the small-scale taxpayers or individuals to provide training services, it is in accordance with the 3% levy, can not open 13 points of the invoice. The invoice refers to individuals and units with the ability to purchase or consume in consumer activities or business activities, issued and collected business vouchers.