Does a small business include a commercial enterprise?

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.

This is provided by Youqianhua, which is the credit platform of Du Xiaoman Finance, Du Xiaoman Finance will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and fully support the production and operation of small and micro enterprises. It is reported that seventy percent of the credit users of Du Xiaoman Finance are small and micro business owners. Up to now, Du Xiaoman Finance has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

This includes commercial enterprises, of course.

Preferential tax rate of 20% for small and low-profit enterprises.

Enterprise Classification Small and low-profit standard.

The number of employees in industrial enterprises shall not exceed l00, and the total assets shall not exceed 30 million yuan.

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

The number of employees in other enterprises shall not exceed 80, and the total assets shall not exceed 10 million yuan.

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

Small and micro enterprises are just a colloquial name. Usually refers to small-scale businesses, including companies and factories. In the tax law, it generally refers to an annual output value of less than one million.

The wholesale ones are less than 1.8 million. However, the need for preferential policies should not be limited to this scale. Even those with a production and sales value of around 10 million can be regarded as small and micro enterprises.

Of course, this is only a policy, and the law is not suitable for overly detailed provisions, because it is time-sensitive.

Small and micro enterprises are a collective term for small enterprises, micro enterprises, and family workshop enterprises.

Applicable industries include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electricity, heat, gas and water production and 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, residential services, repair and other services, social work, culture, sports and entertainment, etc.).

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.

Legal basisCompany Law of the People's Republic of China

Article 22 The content of the resolution of the shareholders' meeting, the general meeting of shareholders or the board of directors of the company shall be invalid if it violates laws and administrative regulations. Where the convening procedures and voting methods of the shareholders' meeting, the general meeting of shareholders or the board of directors violate laws, administrative regulations or the articles of association, or the content of the resolution violates the articles of association, the shareholders may request the people's court to revoke the resolution within 60 days from the date on which the resolution is made. Where a shareholder initiates a lawsuit in accordance with the provisions of the preceding paragraph, the people's court may, at the request of the company, require the shareholder to provide corresponding guarantees.

If the company has already changed the registration in accordance with the resolution of the shareholders' meeting, the general meeting of shareholders or the board of directors, the people's court shall apply to the company registration authority for cancellation of the change registration after the people's court declares the resolution invalid or revokes the resolution. Article 23 The establishment of a limited liability company shall meet the following conditions:

1) The shareholders meet the quorum;

2) There is a capital contribution subscribed by all shareholders in accordance with the provisions of the company's articles of association;

3) Shareholders jointly formulate the articles of association;

4) Have a company name and establish an organizational structure that meets the requirements of a limited liability company;

5) Have a company domicile.

Small and micro enterprises belong to state-owned enterprises, collective enterprises, and limited liability companies.

As for the question of which enterprises are included in small and micro enterprises, I will make a brief analysis below.

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.

Small and micro enterprises are the collective term for small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households, and small and micro enterprises include small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households.

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

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

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.

Only small and micro enterprises that meet the above three criteria are met.

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

Article 11. The state implements tax policies that are conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing and exempting enterprise income tax and value-added tax for small and micro enterprises that meet the conditions for banquet reform in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and micro enterprises.

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

Article 12. The state implements 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.