What are the criteria for small and micro businesses

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.

Now there are many platforms for small and micro enterprises to provide revolving business loan services, such as Du Xiaoman, Du Xiaoman will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and its credit service brand has money to spend to fully support the production and operation of small and micro enterprises, and most small and micro owners choose to have money to spend to meet the needs of small and micro business turnover. It is reported that seventy percent of Du Xiaoman's credit users are small and micro business owners. Up to now, Du Xiaoman has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

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

The classification criteria for small and micro enterprises mainly include the following three:

1. The total assets shall not exceed 30 million yuan for industrial enterprises and 10 million yuan for other enterprises;

2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises;

3. The annual taxable income shall not exceed 300,000 yuan.

2. What is the industry classification of small and micro enterprises?

1. Agriculture, forestry, animal husbandry and fishery.

Those with operating income of less than 20 million yuan are small, medium and micro enterprises. Among them, medium-sized enterprises with operating income of 5 million yuan and above, small enterprises with operating income of 5 million yuan and below, and micro enterprises with operating income of less than 500,000 yuan.

2. Industry. Small and medium-sized enterprises with less than 100 employees or operating income of less than 40 million yuan. Among them, medium-sized enterprises with 30 or more employees and operating income of 20 million yuan or more; Small enterprises with 20 or more employees and operating income of 3 million yuan or more; Micro-enterprises with less than 20 employees or operating income of less than 3 million yuan are micro-enterprises.

3. Construction industry.

Small and medium-sized enterprises with operating income of less than 80 million yuan or total assets of less than 80 million 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.

4. Wholesale trade.

Small and medium-sized enterprises with less than 20 employees or operating income of less than 40 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 10 million yuan or more; Micro-enterprises with less than 5 employees or operating income of less than 10 million yuan.

Small and micro enterprises are a collective term for small enterprises, micro enterprises, and individual industrial and commercial households. Only enterprises that meet the requirements in three aspects, such as total assets, number of employees and tax indicators, can be called small and micro enterprises. At present, China's support for small and micro enterprises is relatively large, in addition to tax reductions and exemptions, but also from the financial aspect to provide support for them to open up financing channels.

Legal basisAccording to Article 4 of the Notice on Printing and Distributing the Provisions on the Classification Standards for Small and Medium-sized Enterprises, small and micro enterprises are the collective names of small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.

Legal analysis: small and low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: (1) industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and no more than 30 million yuan in total assets; (2) 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.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that the term "qualified small and low-profit enterprises" in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan; (2) 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.

Legal analysis: The identification criteria for small and micro enterprises mainly include the following three: 1. Total assets, no more than 30 million yuan for industrial enterprises and 10 million yuan for other enterprises; 2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises; 3. The annual taxable income shall not exceed 300,000 yuan.

Legal basis: The term "qualified small and low-profit enterprises" mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law in Article 92 of the "Regulations for the Implementation of the Enterprise Income Tax Law" refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: (1) industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and total assets of no more than 30 million yuan; (2) 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.

Legal analysis: 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.

Legal basis: Article 92 of the "Regulations for the Implementation of the Enterprise Income Tax Law" The term "qualified small and low-profit enterprises" in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and total assets of no more than 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.

Legal analysis: Small and micro enterprises are a collective term for small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households. It is defined by the following criteria:

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. The concept of taxation of small and micro enterprises is slightly different from that of other sectors, and there are three main criteria:

1. The total assets shall not exceed 30 million yuan for industrial enterprises and 10 million yuan for other enterprises;

2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises;

3. The annual taxable income shall not exceed 300,000 yuan.

Those who meet these three criteria are small and micro enterprises in terms of taxation. To apply for the recognition of small and micro enterprises, you need to prepare the following materials:

1. Declaration Form for Identification of Small, Medium and Micro Enterprises;

2. The original and copy of the business license, organization certificate, and tax registration certificate (copy) with the official seal;

3. The original and two copies of the financial audit report (or financial statements) of the previous year and stamped with the official seal;

4. The original and photocopy of the employee's pension insurance payment documents for the previous year (if there is no change in the number of payers throughout the year, only the December documents need to be provided) are stamped with the official seal;

5. Enterprises can bring relevant documents to the industry and information technology departments of various districts and cities.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law The term "qualified small and low-profit enterprises" mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refers to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

1) For industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) 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.

Derivative question: What is a high-tech enterprise?

Enterprises engaged in the research and development, production and technical services of one or more high-tech and their products such as electronics and information technology, bioengineering and new medical technology, new materials and application technology, advanced manufacturing technology, aerospace technology, modern agricultural technology, new energy and high-efficiency energy-saving technology, new environmental protection technology, marine engineering technology, nuclear application technology and related technical products supporting the above ten fields are called high-tech enterprises.

Small and micro enterprises are small enterprises, micro enterprises, family workshop enterprises, individual industrial and commercial households, China's identification of small and micro enterprises is through the enterprise employees, operating income, total assets and other indicators, combined with the characteristics of the specific industry identification. The standards for small and micro enterprises are: industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees, and no more than 30 million yuan in total assets; For other enterprises, the annual taxable income of the Department shall not exceed 300,000 yuan, the number of employees shall not exceed 80 people, and the total assets shall not exceed 10 million yuan.