1. According to the current laws and regulations, tax exemption is based on matters or enterprise types, not on personnel. No individual or unit has the right to grant special tax exemption. Therefore, enterprises run by family members of tax authorities that do not meet the tax exemption policy will not be exempted.

2. If you want to be tax-free, you can start with the scope and type of the company's business and do a good job in tax planning. No matter who opens it, you can realize tax exemption.