What are the three conditions for small and micro enterprises, and the three conditions for small an

The three conditions that small and micro enterprises meet are that they are engaged in industries that are not restricted or prohibited by the state, and at the same time meet the requirements of enterprises with 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. The state temporarily exempts small-scale VAT taxpayers and business tax taxpayers with monthly sales of no more than 20,000 yuan from small and micro enterprises. The state will increase the support of special funds for small and medium-sized enterprises for small and micro enterprise entrepreneurship bases, and encourage local small and medium-sized enterprises to include small and micro enterprises in the scope of support.

Small and micro enterprises engaged in state-encouraged projects and imported advanced equipment for their own use and cannot be produced in China are exempt from tariffs.

Enterprise Income Tax Law of the People's Republic of China

Article 28.

Qualified small and low-profit enterprises shall be subject to enterprise income tax at a reduced rate of 20.

High-tech enterprises that need to be supported by the state shall be subject to enterprise income tax at a reduced rate of 15. Article 27.

The following income of an enterprise can be exempted or reduced from enterprise income tax:

1) Income from engaging in agriculture, forestry, animal husbandry and fishery projects;

2) Income from the investment and operation of public infrastructure projects supported by the state;

3) Income from engaging in qualified environmental protection, energy conservation and water conservation projects;

4) Qualified income from technology transfer;

5) Income provided for in paragraph 3 of Article 3 of this Law.

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.

Now there are many platforms for small and micro enterprises to provide revolving business loan services, such as Du Xiaoman, Du Xiaoman will effectively implement the call of the state to support small and micro enterprises to tide over the difficulties, and its credit service brand has money to spend to fully support the production and operation of small and micro enterprises, and most small and micro owners choose to have money to spend to meet the needs of small and micro business turnover. It is reported that seventy percent of Du Xiaoman's credit users are small and micro business owners. Up to now, Du Xiaoman has joined hands with dozens of financial partners to issue hundreds of billions of yuan of loans for small and micro business owners.

1. What are the three conditions for meeting small and micro enterprises?

1. Meet the three conditions for small and micro enterprises as follows:

1) The annual taxable income does not exceed 3 million yuan;

2) The number of employees does not exceed 300;

3) The total assets shall not exceed 50 million yuan.

The income tax of small and low-profit enterprises shall be paid in advance on a quarterly basis. When paying enterprise income tax in advance, the total assets, number of employees, and annual taxable income indicators of small and low-profit enterprises shall be temporarily judged according to the situation of the current year as of the end of the current period.

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

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) 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.

2. What are the criteria for identifying small and micro enterprises?

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.

The total assets do not exceed 50 million yuan; The taxable income does not exceed 3 million yuan; The number of employees shall not exceed 300.

According to the notice of the Ministry of Finance and the State Administration of Taxation on the implementation of the inclusive tax reduction and exemption policy for small and micro enterprises (Cai Shui No. 13), those who must meet the following three conditions at the same time can enjoy the preferential income tax policy for small and micro enterprises.

1. The total assets shall not exceed 50 million yuan, and the total assets shall refer to the average of the total assets of the balance sheet quarter. Quarterly average = (average total assets at the beginning of the quarter + average total assets at the end of the quarter) 2, average annual total assets = sum of quarterly average assets 4. It is important to note that the assets here are not net assets, but the total amount of assets including liabilities.

2. The taxable income shall not exceed 3 million yuan. The taxable income here cannot be completely equated with the accounting profit of the enterprise. The result of tax adjustment calculation in accordance with the provisions of the tax law on the basis of the accounting profit of the enterprise will generally fluctuate up and down on the basis of the accounting profit.

3. The number of employees shall not exceed 300, and this number of employees also includes labor dispatch personnel. The calculation method of the number of employees is the same as that of the total assets, that is, the quarterly average is calculated first, and then the annual average is calculated to determine whether it meets the conditions of small and micro enterprises.

Small and low-profit enterprises refer to 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.

Small and micro enterprises that meet the following conditions: 1. In terms of total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed 10 million yuan, in terms of the number of employees, industrial enterprises do not exceed 100 people, other enterprises do not exceed 80 people, and in terms of tax indicators, the annual taxable income does not exceed 300,000 yuan.

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 all its property. The shareholders of a limited liability company are liable to the company to the extent of their subscribed capital contributions, and the shareholders of **** are liable to the company to the extent of the shares they subscribe.

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" 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) 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) other enterprises, with an annual taxable income of no more than 300,000 yuan and no more than 80 employees, The total assets shall not exceed 10 million yuan.

Small and micro enterprises. The conditions are as follows: 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. Tax index, annual taxable income.

Not more than 300,000 yuan. According to the relevant laws and regulations, from January 1, 2018 to December 31, 2020, eligible small and low-profit enterprises, regardless of whether they adopt the audit collection method or the verification collection method, and their annual taxable income is less than 1 million yuan, can enjoy the income reduced by 50% included in the taxable income, and the enterprise income tax is calculated and paid at the rate of 20%.

policy. 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 all its 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.

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 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: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" 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.

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