What does small and micro mean, what does small and micro mean

Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.

In order to reduce the burden on small and micro enterprises and promote the healthy development of small and micro enterprises, in November 2011, the Ministry of Finance, together with the National Development and Reform Commission, issued a notice to decide that from January 1, 2012 to December 31, 2014, small and micro enterprises will be exempted from administrative fees for management, registration and licenses, including 22 fees such as enterprise registration fees, tax invoice production costs, customs supervision fees, certificates of origin of goods, and agricultural machinery supervision fees.

Small and micro enterprises will enjoy the preferential policy of halving the preferential policy of enterprise income tax The scope of small and low-profit enterprises will be expanded from an annual taxable income of less than 60,000 yuan (including 60,000 yuan) to an annual taxable income of less than 100,000 yuan (including 100,000 yuan), and for small and low-profit enterprises with an annual taxable income of less than 100,000 yuan (including 100,000 yuan), their income will be included in the taxable income at a reduced rate of 50%, and the enterprise income tax will be paid at a rate of 20%.

Legal basis] Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises

Article 11 The State shall implement tax policies conducive to the development of small and micro enterprises, and shall implement measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, so as to simplify the procedures for tax collection and administration and reduce the tax burden on small and micro enterprises. Article 12 The State shall implement preferential policies such as reduction or exemption of administrative fees for small and micro enterprises, so as to reduce the burden on small and micro enterprises. Article 8 ** Finance shall set up small and medium-sized enterprises in the budget at this level, and arrange special funds for the development of small and medium-sized enterprises.

Local people at or above the county level shall, according to the actual situation, arrange special funds for the development of small and medium-sized enterprises in the budget at the same level.

Article 9 The special funds for the development of small and medium-sized enterprises shall be mainly used to support the construction of the public service system and financing service system for small and medium-sized enterprises through funding, purchase of services, awards, etc.

The special funds for the development of small and medium-sized enterprises are inclined to small and micro enterprises, and the management and use of funds adhere to the principles of openness and transparency, and budget performance management is implemented.

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 of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry.

Including: agriculture, forestry, animal husbandry, fishery, industry, construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal services, accommodation, catering, information transmission (including telecommunications, Internet and related services), software and information technology services, real estate development and operation, property management, leasing and business services, other unspecified industries (including scientific research and technical services, water conservancy, environment and public facilities management, resident services, repair and other services, social work, culture, sports and entertainment, etc.).

Small and micro enterprises are a collective term for small enterprises, micro enterprises, and family workshop enterprises. According to the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises and the Opinions on Further Promoting the Development of Small and Medium-sized Enterprises, the regulations for small and micro enterprises in each industry are different, mainly enterprises with a relatively small market value.

Compared with the maturity and perfection of large enterprises, small and micro enterprises have a large gap in management system, talent allocation and capital, which has become the main obstacle to the application of informatization in enterprises. According to the analysis, small enterprises have limited resources, lack of professional accounting practitioners, and the division of rights and responsibilities is not clear enough.

Due to the relatively simple business process, the business and financial relevance is not high, the focus is to use a simple way of operation, quickly reduce the cost of enterprises to obtain more profits, and urgently need a set of practical functions, friendly interface, simple operation, low cost management software to help enterprises better operation, in order to quickly improve market competitiveness under the condition of consuming the least resources.

Small and micro enterprises are collectively referred to as micro enterprises, small enterprises, and home-based enterprises. Article 2 of the Provisions on the Classification Standards for Small and Medium-sized Enterprises stipulates that small and medium-sized enterprises are divided into three types of enterprises: medium-sized, small and micro-sized enterprises, and the specific standards are formulated according to the indicators such as enterprise employees, operating income and total assets if they are not cleared, combined with the characteristics of the industry. Article 3 stipulates that the industries to which these provisions apply include:

Agriculture, Forestry, Animal Husbandry, Fishery, Industry, Construction, Wholesale, Retail, Transportation, Warehousing, Postal Services, Accommodation, Catering, Information Transmission, Software and Information Technology Services, Real Estate Development and Operation, Property Management, Leasing and Business Services, and Other Industries Not Specified.

Provisions on the classification standards for small and medium-sized enterprises, 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 of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry.