3.Basis " total bureau of Wu of tax of the Ministry of finance, state about personnel of unemployment of come off sentry duty again the announcement of issue of policy of obtain employment concerned taxation " (wealth tax [2002]208 date) concerned regulation, unemployed to come off sentry duty personnel is engaged in individual manage (except industry of bldg. , entertainment and advertising, sauna, massage, Internet bar, oxygen outside) , the sun that registers card from Wu of the duty that get rises, avoid inside 3 years ask for business tax, city to safeguard expenses of construction duty, education to add with individual income tax.
根据《财政部、国家税务总局关于下岗失业人员再就业有关税收政策问题的通知》（财税[2002]208号）的有关规定，对下岗失业人员从事个体经营（除建筑业、娱乐业以及广告业、桑拿、按摩、网吧、氧吧外）的，自领取税务登记证之日起，3年内免征营业税、城市维护建设税、教育费附加和个人所得税。
