2019 latest small and micro enterprise standards

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.

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The criteria for small and micro enterprises are: they belong to non-restricted and prohibited industries nationwide and have 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. The total assets are less than 50 million.

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Legal Analysis:1The 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.

2.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.

3.Small and micro enterprises are determined by assets, number of employees, and tax indicators. The criteria for identifying small and micro enterprises will be different in different industries.

Legal basis: Article 92 The term "qualified small and low-profit enterprises" 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: industrial enterprises, with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100 people, and the total assets not exceeding 30 million yuan; 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 analysis: Enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, the number of employees not exceeding 300 people, and the total assets not exceeding 50 million yuan of the World Bank.

Legal basis: Article 2 of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises The term "small and medium-sized enterprises" in this law refers to enterprises established in accordance with the law within the territory of the People's Republic of China with relatively small personnel and business scale, including medium-sized enterprises, small enterprises and micro enterprises. The division standards for medium-sized enterprises, small enterprises and micro enterprises shall be formulated by the department responsible for the comprehensive management of the promotion of small and medium-sized enterprises in conjunction with the relevant departments, and shall be formulated according to the indicators of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry, and submitted for approval.

Meet the following requirements.

1. Engaged in industries - engaged in industries that are not restricted or prohibited by the state.

2. Tax payable - the annual enterprise income tax payable is less than 3 million.

3. The number of employees - the number of employees in the enterprise shall not exceed 300.

4. Total assets - the total assets of the enterprise are less than 50 million.

Legal basis 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.

Legal analysis: Small and micro enterprises are a collective term for small enterprises, micro enterprises, family workshop enterprises, and individual industrial and commercial households, which were proposed by economist Professor Lang Xianping. 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.

The concept of taxation of small and micro enterprises is slightly different from that of other departments, mainly including three state standards for guessing filial piety: 1. Total assets, no more than 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.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 92 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.

It is understood that the concept of small and micro enterprises was put forward by economist Lang Xianyin, which generally refers to small enterprises, micro enterprises, individual industrial and commercial households, family workshops and other enterprises. At present, China's enterprises include large enterprises, medium-sized enterprises, small enterprises and micro enterprises. Different types of enterprises have different classification standards, and the classification standards for small and micro enterprises at this stage 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 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.

Article 4 of the Notice on Printing and Distributing the Provisions on the Standards for the Classification of 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. The criteria for defining a small and micro business are: 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.

Legal Analysis: Small and Micro Business Standards:

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.

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 its wholly disorderly 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 and management of troublemakers in accordance with the law.

Article 5 When engaging in business activities, the company 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.

Criteria for the classification of micro, small and medium-sized enterprises.

a) Agriculture, forestry, animal husbandry and fisheries. The operating income of small and medium-sized enterprises does not exceed 200 million yuan. Among them, the operating income of small and medium-sized enterprises is more than 5 million yuan, the operating income of small enterprises is more than 500,000 yuan, and the operating income of micro enterprises is less than 500,000 yuan.

2) Among them, there are more than 300 employees and medium-sized enterprises with operating income of more than 20 million yuan; There are more than 20 employees, and the operating income of small enterprises is more than 3 million yuan; There are 20 employees in the micro enterprise, and the operating income is 3 million yuan. Industry. The income of small and medium-sized enterprises with employees of less than 10 million yuan or less than 400 million yuan.

3) Construction industry. The operating income of small and medium-sized enterprises does not exceed 800 million yuan, and the total assets are less than 800 million yuan. The income of the enterprise is more than 60 million yuan, and the total assets of medium-sized enterprises are more than 50 million yuan; The operating income is more than 3 million yuan, and the total assets of small enterprises are more than 3 million yuan; The operating income is 3 million yuan, and the total assets of micro enterprises are 3 million yuan.

4) Among them, there are more than 20 employees and medium-sized enterprises with operating income of more than 50 million yuan; More than 5 employees, small business income of more than 10 million yuan; The micro-enterprise employs 5 people and has an operating income of 10 million yuan. Wholesale business. Employees of small and medium-sized enterprises with an income of less than 20 billion yuan.

5) Retail**, the classification criteria for small, medium and micro enterprises in 2018 are employees of small and medium-sized enterprises with an income of less than 30 billion yuan, including more than 50 employees and medium-sized enterprises with an operating income of more than 5 million yuan; There are more than 10 employees, and the operating income of small enterprises is more than 1 million yuan; The micro enterprise employs 10 people and has an operating income of 1 million yuan.

6) Medium-sized enterprises with operating income of more than 30 million yuan; There are more than 20 employees, and the operating income of small enterprises is more than 2 million yuan; There are 20 employees in the micro enterprise, and the operating income is 2 million yuan in the transportation industry. Employees of small and medium-sized enterprises with an income of less than 100 billion yuan. Among them, there are more than 300 employees.

7) Medium-sized enterprises with operating income of more than 10 million yuan; There are more than 20 employees, and the operating income of small enterprises exceeds 1 million yuan; There are 20 employees in the micro enterprise, and the operating income is 1 million yuan. Warehousing industry. Employees of small and medium-sized enterprises with an income of less than 20 billion yuan.

Among them, there are more than 100 employees, and viii) postal services. Employees of small and medium-sized enterprises with an income of less than 100 billion yuan, including more than 300 employees and medium-sized enterprises with an operating income of more than 20 million yuan; There are more than 20 employees, and the operating income of small enterprises exceeds 1 million yuan; There are 20 employees in the micro enterprise, and the operating income is 1 million yuan.

9) Accommodation industry. Employees of small and medium-sized enterprises whose income is less than 300 yuan or less than 100 million yuan. Among them, there are more than 100 employees and medium-sized enterprises with operating income of more than 20 million yuan; There are more than 10 employees, and the operating income of small enterprises is more than 1 million yuan; The micro enterprise employs 10 people and has an operating income of 1 million yuan.