一、财税[2002]208号文件规定的对下岗失业人员从事个体经营活动免征营业税,是指其雇工7人(含7人)以下的个体经营行为。下岗失业人员从事经营活动雇工8人(含8人)以上,无论其领取的营业执照是否注明为个体工商业户,均按照新办服务型企业有关营业税优惠政策执行。二、财税[2002]2 I. Caishui [2002] No. 208 document stipulates that the exemption of business tax on laid-off and unemployed persons engaged in self-employed activities means the self-employed behaviors of 7 employees (including 7 persons) below. Laid-off and unemployed persons engaged in business activities, 8 people (including 8) or more, regardless of whether the business license is received as individual businesses, are in accordance with the new service-oriented business tax preferential policies. Second, fiscal tax [2002] 2