Business income is income earned from production and business activities in the following fields: Firstly, income from production and trading of goods and services in all business fields and lines as prescribed by law, such as: production and trading of goods, construct, carriage, catering business, business services, including rental services, land use rights, water surface, other assets. - Secondly, incomes from independent practice activities of individuals in the fields and professions for which a license. - Lastly, incomes from production and business activities in agriculture, forestry, salt making, aquaculture and fishing do not satisfy the conditions for tax exemption