occupation tax

• 1. 开业税: occupation tax
• 2. 营业及开业许可税: business and occupation tax
• 3. 开业许可税: occupational tax

更多释义

• 1.咨询业信息业、技术服务业的企业，自开业之日起，第一年至第二年免征所得税；
  Consultation Industry: As for information and technology service enterprises, since the opening day of their business, their income tax shall be exempted in the first and the second year.
  dict.yoduao.com

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