What are the criteria for the identification of small and low profit enterprises, and what are the c

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 annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100 people, and total assets not exceeding 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 basis: Company Law of the People's Republic of China

Article 3 The company is an enterprise legal person, has independent legal person property, and enjoys the property rights of legal person. The company is liable for the debts of the company with all its property. The shareholders of a limited liability company are liable to the company to the extent of their subscribed capital contributions; The shareholders of the shares are liable to the company to the extent of the shares they subscribe.

Article 4 The shareholders of the company shall enjoy the rights of asset returns, participation in major decision-making and selection of managers in accordance with the law.

Article 5 The company engaged in business activities must abide by laws and administrative regulations, abide by social morality and business ethics, be honest and trustworthy, accept the supervision of the public and assume social responsibility. The legitimate rights and interests of the company are protected by law and are not infringed.

Legal analysis: There are the following criteria for the identification of small and low-profit enterprises: small and low-profit enterprises refer to those engaged in an industry that is not restricted or prohibited by the state.

For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100,000, and the total assets shall not exceed 30 million yuan. The annual taxable income of other enterprises 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 Article 92 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.

The criteria for identifying small and low-profit enterprises are as follows: Qualified small-scale low-profit enterprises refer to those engaged in industries that are not restricted or prohibited by the state. For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100,000, 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 80,000, and the total assets shall not exceed 10 million yuan. According to Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, 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:

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.

Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China: 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 shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall 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.

1. Qualified small and low-profit enterprises refer to industries that are not restricted or prohibited by the state;

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

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

How to enjoy preferential treatment when small and low-profit enterprises prepay enterprise income tax.

1.If a small low-profit enterprise that implements audit and collection meets the conditions of a small low-profit enterprise in the previous year, and the taxable income of the previous year does not exceed 200,000 yuan (including 200,000 yuan), if the prepayment method is prepaid according to the actual profit between the limbs, and the cumulative actual profit does not exceed 200,000 yuan, it can enjoy the preferential income tax policy for small and low-profit enterprises; If it exceeds 200,000 yuan, it shall stop enjoying the half-tax policy. If the enterprise income tax is prepaid according to the quarterly (or monthly) average of the taxable income of the previous year, it can enjoy the tax reduction policy of half for small and low-profit enterprises.

2.There are two ways for small and low-profit enterprises to implement the approved levy: fixed rate taxation and fixed amount taxation.

Small and micro enterprises that adopt the method of taxation at the fixed rate can enjoy preferential policies if they meet the conditions of small and low-profit enterprises in the previous year, and the taxable income of the previous year does not exceed 200,000 yuan (including 200,000 yuan), and the cumulative taxable income does not exceed 200,000 yuan when the enterprise income tax is prepaid in the current year; If it exceeds 200,000 yuan, it does not enjoy the half-tax policy.

For small and micro enterprises that adopt the fixed amount taxation method, the local competent tax authorities shall reduce the quota accordingly in accordance with the new preferential policy provisions, and continue to adopt the fixed amount taxation method.

3.When prepaying enterprise income tax, the newly established small and low-profit enterprises in this year can enjoy the tax reduction policy if the cumulative actual profit or taxable income does not exceed 200,000 yuan; If it exceeds 200,000 yuan, it shall stop enjoying the half-tax policy.

Legal basis

Enterprise Income Tax Law of the People's Republic of China

Article 28 Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20.

High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15.

He Jing Zhenye, a small Zen coarse and low-profit enterprise, refers to an enterprise that engages in industries that are not restricted or prohibited by the state, and at the same time meets the three conditions of annual taxable income not exceeding 3 million yuan, employing no more than 300 people, and 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 average for the whole year Sum of the average for each quarter of the year 4;

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.