What is the national standard for the classification of small and micro enterprises?

Hello, small and micro enterprises.

It is a small enterprise, a micro enterprise, and an individual industrial and commercial household.

Collectively referred to as . 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.

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.

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Small and micro enterprises. It is a small business, or a micro-enterprise, or a family-based business, or a sole proprietorship.

1. The enterprise is engaged in an industry that is not restricted or prohibited by the state, and the annual taxable income of the enterprise does not exceed 3 million.

2. The number of employees or employees of the enterprise does not exceed 300. 3. The total amount of existing assets of the enterprise is less than 50 million. Before 2018, small and micro enterprises generally need to distinguish between industrial enterprises, commercial enterprises, and other types of enterprises, and after 2019, there will be no specific distinction for the type of enterprise, and the distinction will generally be made in accordance with the three conditions defined by the standard definition of small and micro enterprises.

In general, small business income tax.

Enterprises that prepay on a quarterly basis only need to fill in the tax return when they prepay and settle the enterprise income tax in the final settlement.

that is, you can enjoy the small business income tax exemption policy.

Notice on Printing and Distributing the Provisions on the Classification Standards for Small and Medium-sized Enterprises》 Article 4 Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.

The criteria for defining a small and micro business are:

1.The taxable income of the enterprise.

less than 3 million;

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

3.Now the total amount of assets.

Under 50 million.

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.

Legal basis: 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 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.

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, medium and micro enterprises with less than 20 employees or operating income of 40 million yuan are under the oak lease. 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 reduction, but also from the financial support 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 collectively referred to as small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.