In 2018, it met the conditions for small and micro enterprises

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.

At this stage, there are three main criteria for the classification of small and micro enterprises:

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

2. In terms of the number of employees, there are no more than 100 people in industrial enterprises and no more than 80 people in other enterprises;

3. In terms of tax indicators, the annual taxable income shall not exceed 300,000 yuan.

1. Agriculture, forestry, animal husbandry and fishery. small and micro enterprises with operating income of less than 5 million yuan;

2. Industrial or Huiqiao industry. Small and micro enterprises with less than 300 employees and operating income of less than 20 million yuan;

3. Other conditions stipulated by law.

At this stage, the classification criteria for small and micro enterprises mainly include the following three points:

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

2. In terms of the number of employees, there shall be no more than 100 employees in industrial enterprises and no more than 80 employees in other enterprises;

3. In terms of tax indicators, the annual taxable income shall not exceed 300,000 yuan.

Article 28 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China shall distinguish between revenue expenditure and capital expenditure incurred by an enterprise. Revenue-generating expenses are directly deducted in the period in which they are incurred; Capital expenditures shall be deducted in installments or included in the cost of relevant assets, and shall not be directly deducted in the current period.

The expenses or property formed by the non-taxable income of an enterprise used for expenditure shall not be deducted or calculated for depreciation and amortization.

Except as otherwise provided in the Enterprise Income Tax Law and these Regulations, the costs, expenses, taxes, losses and other expenses actually incurred by the enterprise shall not be deducted repeatedly.

Article 92 The term "qualified small and low-profit enterprises" as 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.

What is called a small and micro enterprise?

Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households. In 2015, China implemented the tax threshold policy for small and micro enterprises and individual industrial and commercial households, and the policy of halving the income tax of small and low-profit enterprises, reducing the tax of Jianshan by nearly 100 billion yuan.

Three conditions for identifying small and micro enterprises.

At this stage, the classification criteria for small and micro enterprises mainly include the following three points: 1. In terms of total assets, industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan; 2. In terms of the number of employees, there shall be no more than 100 employees in industrial enterprises and no more than 80 employees in other enterprises; 3. In terms of tax indicators, the annual taxable income shall not exceed 300,000 yuan.

Legal basis.