occupation tax
营业及开业许可税 business and occupation tax
开业许可税 [税收] occupational tax
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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.
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