Independent accounting enterprises or business units engaged in consulting, information and technical services for graduates shall be exempted from income tax for 2 years from the date of opening; Independent accounting enterprises newly established by graduates in commerce, materials industry, foreign trade industry, tourism, warehousing industry, residential service industry, catering industry, education and cultural undertakings shall be exempted from income tax for 2 years from the date of opening; Independent accounting enterprises newly established by graduates or business units engaged in transportation, post and telecommunications shall be exempted from income tax in the first year from the date of opening, and the income tax shall be halved within three years; Enterprises founded by graduates to provide pre-natal, mid-natal and post-natal services for agricultural production shall be exempted from income tax for their income from providing technical services and labor services. )