Does my unit s assets of 18 million belong to small and micro enterprises?

Small and micro enterprises are a collective term for small enterprises, micro enterprises, and individual industrial and commercial households.

The definition criterion is: it belongs to the non-restricted and prohibited industries nationwide, and has annual tax conditions. and meet the following three conditions:

1. The taxable income of the enterprise is less than 3 million;

2. The number of employees in the enterprise is less than 300;

3. Now the total assets are less than 50 million.

This is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

Including three standards, one is the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed 10 million yuan; Second, the number of employees, no more than 100 in industrial enterprises and no more than 80 in other enterprises; The third is the tax index, and the annual taxable income does not exceed 500,000 yuan. "Those who meet these three criteria are small and micro enterprises in terms of taxation.

The notice of the Ministry of Finance and the State Administration of Taxation on the preferential income tax policies for small and low-profit enterprises (Cai Shui No.) stipulates:

Legal analysis: small and medium-sized micro enterprises with operating income of less than 800 million yuan or total assets of less than 800 million yuan. Among them, medium-sized enterprises with business income of 60 million yuan or more, and total assets of 50 million yuan or more; Small enterprises with operating income of 3 million yuan or more and total assets of 3 million yuan or more; Micro enterprises with operating income of less than 3 million yuan or total assets of less than 3 million yuan.

Legal basisProvisions on the Classification Standards for Small and Medium-sized Enterprises

Article 2 Small and medium-sized enterprises are divided into three types: medium-sized, small and micro-sized, and the specific standards are formulated according to the indicators such as the surplus of employees, operating income, and total assets of the enterprise, combined with the characteristics of the industry.

Article 4 The classification standards of each industry are:

3) Construction industry. Small, medium and micro enterprises with operating income of less than 80000000 yuan or total assets of less than 80000000 yuan. Among them, medium-sized enterprises with operating income of 60 million yuan or more and total assets of 50 million yuan or more are medium-sized enterprises; Small enterprises with operating income of 3 million yuan or more and total assets of 3 million yuan or more; Micro enterprises with operating income of less than 3 million yuan or total assets of less than 3 million yuan.

Legal analysis: Small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total assets not exceeding 50 million yuan.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The so-called indicators of the number of employees and total assets shall be determined according to the quarterly average of the enterprise throughout the year. The specific calculation formula is as follows:

Quarterly average (beginning of the quarter, end of the quarter) 2

Quarterly averages for the whole year Sum of the quarterly averages for the whole year4

According to the above provisions, although the total assets of small and micro enterprises exceed 50 million yuan at the end of the year, if the annual quarterly average of assets does not exceed 50 million yuan, they meet the standards of small and low-profit enterprises and can enjoy preferential policies related to enterprise income tax.

Legal basis: Notice on the Implementation of Inclusive Tax Reduction and Exemption Policies for Small and Micro Enterprises

Article 1 Small-scale VAT taxpayers with monthly sales of less than 100,000 yuan (inclusive) shall be exempted from VAT.

Article 2 The part of the annual taxable income of small and low-profit enterprises not exceeding 1 million yuan shall be included in the taxable income at a reduced rate of 25%, and the enterprise income tax shall be paid at the rate of 20%; For the part of the annual taxable income exceeding 1 million yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at the rate of 20%.

The above-mentioned small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total assets not exceeding 50 million yuan.

The number of employees includes the number of employees who have established labor relations with the enterprise and the number of labor dispatch workers accepted by the enterprise. The so-called indicators of the number of employees and total assets shall be determined according to the quarterly average of the enterprise throughout the year. The specific calculation formula is as follows:

Quarterly average (beginning of the quarter, end of the quarter) 2

Quarterly averages for the whole year Sum of the quarterly averages for the whole year4

If the business is opened or terminated in the middle of the year, the actual business period shall be used as a tax year to determine the above-mentioned relevant indicators.

There are other conditions that need to be met. From January 1, 2019, small and micro enterprises.

The standard for recognizing Bi Shen is: the total assets of the enterprise are less than 50 million yuan, the employees are less than 300, and the tax amount of the shed Huiliang should be less than 3 million. If the total assets are less than 50 million, the other two conditions are also met, and it belongs to small and micro enterprises.

Small and micro businesses are small businesses.

Micro-enterprises, a general term for home-based businesses. In 2015, China implemented small and micro enterprises and individual industrial and commercial households.

Threshold policy and small and low-profit corporate income tax.

The halving collection policy reduces taxes by nearly 100 billion yuan.

With the support of national policies, small and micro enterprises are thriving. Their most urgent need in terms of informatization is to improve work efficiency and establish basic management norms, which need to be supported by information solutions exclusive to small and micro enterprises, rather than using extensive management or chain width to continue the traditional large and medium-sized enterprise model. With the gradual maturity of information technology, it is believed that more and more small and micro enterprises will join the ranks of informatization.

For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan; For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

1. What are the standards for small and micro enterprises?

The standard for small and micro enterprises is that the total assets of industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan. The number of employees of small and micro enterprises shall not exceed 100, and the number of employees of other enterprises shall not exceed 80, and the annual taxable income shall not exceed 300,000 yuan. Small and micro enterprises are determined by assets, number of employees, and tax indicators.

According to the Law of the People's Republic of China on Enterprises Owned by the Whole People, the legitimate rights and interests of enterprises are protected by law and are not infringed upon.

2. What is the standard for small and micro enterprises?

The standards for small and micro enterprises in 2022 are:

1. From the perspective of total assets, if it is an industrial enterprise, its assets shall not exceed 30 million yuan, and if it is other enterprises, its assets shall not exceed 10 million yuan;

2. In terms of the number of employees, if it is an industrial enterprise, the number of people does not exceed 100, and if it is another enterprise, the number of people does not exceed 80;

3. From the perspective of tax indicators, the annual taxable income does not exceed 300,000 yuan.

3. What are the criteria for identifying small and micro enterprises?

The standard for small and micro enterprises is that the total assets of industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan. The number of employees of small and micro enterprises shall not exceed 100, and the number of employees of other enterprises shall not exceed 80, and the annual taxable income shall not exceed 300,000 yuan. Small and micro enterprises are determined by assets, number of employees, and tax indicators.

The criteria for identifying small and micro enterprises will be different in different industries.