First, the number of newly-established service enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) for self-employed retired soldiers in cities and towns has reached more than 30% of the total number of employees, and labor contracts have been signed with them for more than 1 year, and business tax will be exempted within 3 years. ?

If the number of self-employed ex-soldiers in cities and towns newly resettled by the above-mentioned enterprises in that year is less than 30% of the total number of employees, but the labor contract signed with them exceeds 1 year, the enterprise income tax may be reduced or exempted according to the calculated reduction ratio within three years after the civil affairs department at or above the county level determines and the tax authorities audit. Reduction ratio = (the number of retired soldiers and self-employed workers newly recruited by enterprises in that year ÷ the total number of employees in enterprises × 100% )× 2.

Second, self-employed non-commissioned officers and conscripts who meet the employment conditions in cities and towns after retirement are engaged in community service activities within the scope of tax provisions, and their operating income is exempted from business tax within three years.

Extended data:

First, in nature, the business tax relief in China in the past included both policy tax relief and difficult tax relief; From the perspective of examination and approval authority, there are tax reductions and exemptions stipulated by laws and regulations, such as those approved by People's Republic of China (PRC) the State Council, Ministry of Finance and State Taxation Administration of The People's Republic of China, and those approved by provinces (autonomous regions and municipalities directly under the Central Government).

The decentralization of tax reduction and exemption authority and excessive tax reduction and exemption have proved to have many disadvantages, which are not conducive to equal competition among enterprises and also affect the national fiscal revenue. In view of this situation, the reformed business tax has substantially adjusted the tax reduction and exemption policies, mainly including:

(1) All tax relief rights are concentrated in the State Council, and no department or region has the right to decide on tax relief.

(2) Only unified tax reduction and exemption will be retained, and individual tax reduction and exemption will not be granted to enterprises and individuals.

(3) unify the provisions on tax reduction and exemption, and keep a small number of tax-free items with strong policies.

Two, the business tax exemption items stipulated in the provisional regulations on business tax are:

(1) Nursing services, marriage introduction and funeral services provided by nursing homes, nurseries, kindergartens and welfare institutions for the disabled.

(2) Services provided by individuals with disabilities, that is, services provided by individuals with disabilities for society.

(3) Medical services provided by hospitals, clinics and other medical institutions.

(4) Educational services provided by schools and other educational institutions, and services provided by students through work-study programs.

(5) Mechanized farming, irrigation and drainage, pest control, plant protection, agricultural and animal husbandry insurance and related technical training services, breeding and disease prevention of poultry, livestock and aquatic animals.

(six) the ticket income of memorial halls, museums, cultural centers, art galleries, exhibition halls, painting and calligraphy institutes, libraries and cultural relics protection units to hold cultural activities, and the ticket income of religious places to hold cultural activities.

(seven) technology transfer income obtained by scientific research units.

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