Trial operation is a mode of operation of an enterprise, mainly because the operator informs consumers that the business premises have just opened, the management may not be meticulous, the service may be deficient, and it is improving, but it does not mean that it is not necessary to pay taxes, nor does it mean that the trial operation can be carried out first without handling relevant licenses. According to the regulations, all unlicensed "trial operations" should be treated as unlicensed operations, and non-payment of taxes should be treated as tax evasion.