1. Enterprises or business units that newly offer consulting, information and technical services to university graduates may be exempted from enterprise income tax for two years upon their application and approval by the tax authorities. 3. Newly established transportation, post and telecommunications enterprises or business units shall be exempted from enterprise income tax in the first year and levied enterprise income tax by half in the second year after the application is approved. 13. Newly established enterprises or business units engaged in public utilities, commerce, materials industry, foreign trade industry, tourism, logistics industry, warehousing industry, residential service industry, catering industry, educational and cultural undertakings and health undertakings may be exempted from enterprise income tax for one year after application and approval. 4. If a small and micro enterprise is established with a monthly sales of less than 20,000 yuan, it can enjoy the tax preference of halving the enterprise income tax and temporarily exempting the collection of value-added tax and business tax.