Legal analysis: demobilized military cadres, retired soldiers in cities and towns and their dependents engaged in self-employment shall be exempted from business tax within 3 years from the date of receiving the tax registration certificate.

Legal basis: Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Strengthening the Management of Preferential Business Tax Policies for Demobilized Military Cadres and Their Families Article 2 Demobilized military cadres, retired soldiers in cities and towns and their families engaged in self-employment shall be exempted from business tax for three years from the date of obtaining the tax registration certificate.