2022 latest standards for the recognition of small, medium and micro enterprises

According to 12366, the latest small and micro enterprises have been identified as non-division of labor, and the standards are unified into 3:

First, it is in line with the fact that since 2019, it has been engaged in industries that are not restricted and prohibited by the state;

Second, the annual taxable income tax shall not exceed 3 million yuan, and the number of employees shall not exceed 300;

Third, the total assets of the enterprise shall not exceed 50 million.

Meet these three articles are small and micro enterprises, and those that are divided into industries and businesses are all old terms, do not be confused.

In 2022, the criteria for identifying small and micro enterprises are: small and micro enterprises are comprehensively determined according to the number of employees in the enterprise, the total operating income of the enterprise and the total assets of the enterprise. The specific identification criteria are:

1. The number of employees in industrial small and micro enterprises is less than 100 and the total assets are less than 30 million yuan.

2. Small and micro enterprises in other industries, with less than 80 employees. If the total assets of the enterprise are less than 10 million yuan, the annual taxable income is less than 300,000 yuan, and the taxable income of small and micro enterprises in the industry is also less than 300,000 yuan.

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 92 stipulates that 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.

The criteria for identifying small and micro enterprises are as follows:

1. For industrial enterprises, the annual taxable income shall not exceed 500,000 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 500,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.

The subsidiaries of large enterprises are regarded as large enterprises because they meet the quantitative standards for small and medium-sized enterprises, crowd out the limited policy resources of small and medium-sized enterprises or suspend the legal responsibilities and obligations of large enterprises, and the experience of qualitative standards for independent operation of small and medium-sized enterprises, that is, if they meet the quantitative standards for small and medium-sized enterprises, but have any of the following circumstances, they shall be regarded as large enterprises:

1. Enterprises in which a single large enterprise or a wholly-owned subsidiary of a large enterprise directly controls more than 50%;

2. Enterprises with more than 50% direct control by two or more large enterprises or wholly-owned subsidiaries of large enterprises;

3. Enterprises that are the same person as the legal representative of a large enterprise or a wholly-owned subsidiary of a large enterprise;

4. Exclude enterprises belonging to or directly controlled by large enterprises from small and medium-sized enterprises.

Legal basis] Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 92 "Small and low-profit enterprises" 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.