(seven) to engage in self-employed prisoners before the end of 2005, give three years exemption from business tax, urban maintenance and construction tax, education surcharge and personal income tax preferential policies.

(8) According to the spirit of "Provisions of the Central Office and the State Council on Standardizing the Management of Enterprises Retained by Political and Legal Organs" (No.1999), "relevant government departments should support the development of transitional resettlement enterprises for ex-prisoners jointly established by judicial administrative organs and labor and social security departments".

1. For the employment entity of released prisoners jointly established or recognized by the judicial administrative organ and the labor and social security department, if the number of released prisoners reaches more than 40% of the total number of employees, the resettlement enterprise shall submit a written application, which shall be audited by the municipal judicial administrative organ and the labor and social security department and reported to the tax authorities at the same level for approval, and shall be exempted from enterprise income tax within three years.