What are the criteria for identifying small and micro enterprises in 2018?

What are the 2018 standards for small and micro enterprises? What are the tax incentives available to SMEs?

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

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.

What are the tax incentives available to SMEs?

What are the 2018 standards for small and micro enterprises? What are the tax incentives available to SMEs?

Small and low-profit enterprises can enjoy a preferential tax rate of 20%. For small and low-profit enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions, the enterprise income tax shall be levied at a reduced rate of 20%: 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; 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 VAT collection rate for small-scale taxpayers has been reduced. The Interim Regulations on VAT and the detailed rules for the implementation of VAT stipulate that the qualifications of small-scale taxpayers to apply for general taxpayers have been reduced from 1 million yuan to 500,000 yuan for industrial enterprises and from 1.8 million yuan to 800,000 yuan for commercial enterprises. At the same time, the VAT levy rate for small-scale taxpayers, regardless of whether it is an industrial enterprise or a commercial enterprise, will be reduced from 6% and 4% in the past to 3%.

The standard for the range of taxable income rate of the approved collection enterprise has been reduced. The new measures for the verification and collection of enterprise income tax have lowered the standard for the range of taxable income rate of enterprises subject to verification and collection. Among them, the manufacturing industry has been adjusted from 7% to 20% to 5% to 15%, the entertainment industry has been adjusted from 20% to 40% to 15% and 30%, the transportation industry has been adjusted from 7% to 20% to 7% 15%, and the catering industry has been adjusted from 10% to 25% to 8% 25%.

At the same time, the new measures also specifically increase agriculture, forestry, animal husbandry, and fishery, and the taxable income rate is 3 percent to 10 percent.

Preferential policies for small and medium-sized enterprises indirectly.

Supporting small and medium-sized enterprises to raise funds. For non-profit small and medium-sized enterprise credit guarantee and re-guarantee institutions established for the financing of small and medium-sized enterprises and included in the national pilot scope, the credit guarantee or re-guarantee business income (excluding credit rating, consulting, training, etc.) obtained according to the standards stipulated by the people at or above the municipal level shall be exempted from business tax for 3 years from the date of tax exemption procedures by the in-charge tax authorities.

If a venture capital enterprise invests in an unlisted small and medium-sized high-tech enterprise by way of equity investment for more than 2 years (including 2 years), it may deduct the taxable income of the venture capital enterprise in the year in which the equity has been held for 2 years at the rate of 70% of the investment amount; If the deduction is insufficient in the current year, it can be carried forward and deducted in the following tax years.

For enterprises, institutions, social groups and individuals and other social forces through public welfare social groups and state organs to the Ministry of Science and Technology.

It is understood that the concept of small and micro enterprises was put forward by economist Lang Xianping, 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:

In terms of total assets, industrial enterprises do not exceed 10,000 yuan, and other enterprises do not exceed 10,000 yuan;

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

In terms of tax indicators, the annual taxable income shall not exceed 10,000 yuan.

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.

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 answer 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.

There are three main indicators, total assets, number of employees, annual taxable income, small and micro enterprises refer to industries that are not prohibited and restricted by the state and need to meet the following three conditions at the same time:

1.The total amount of assets does not exceed 50 million yuan.

2.The number of employees does not exceed 300.

3.The annual taxable income does not exceed 3 million yuan.

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

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

1) Tax index, the annual taxable income does not exceed 300,000 yuan;

2) The total assets shall not exceed 30 million yuan for industrial enterprises and 10 million yuan for other enterprises;

3) The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises.

2. Legal basis: Article 3 of the Company Law of the People's Republic of China.

Definition of the company and the responsibilities of shareholders] The company is an enterprise legal person, with independent legal person property and legal person property rights. 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.

Article 6. Company Registration] To establish a company, it shall apply to the company registration authority for establishment registration in accordance with the law. If the establishment conditions stipulated in this Law are met, they shall be registered as a limited liability company or a stock company by the company registration authority; If it does not meet the establishment conditions stipulated in this Law, it shall not be registered as a limited liability company or a share****.

Where laws and administrative regulations stipulate that the establishment of a company must be submitted for approval, the approval formalities shall be completed in accordance with the law before the company is registered.

The public may apply to the company registration authority for inquiries into the company's registration matters, and the company registration authority shall provide inquiry services.

2. What conditions must be met for enterprise deregistration.

1. The expiration of the business period of the enterprise or the occurrence of other reasons for dissolution stipulated in the articles of association;

2. Cancellation due to merger or division;

3. The shareholders' meeting resolves to dissolve the company;

4. Revocation, order closure or revocation;

5. Cancellation after being sued by shareholders requesting dissolution of the company.

Legal analysis: small and micro enterprises are small enterprises, micro enterprises, family workshop enterprises, individual industrial and commercial households, China's identification standards for small and micro enterprises are through the enterprise employees, operating income, total assets and other indicators, combined with the characteristics of specific industries.

Legal basis: "Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises" Article 2 The term "small and medium-sized enterprises" as used in this Law refers to enterprises established in accordance with law within the territory of the People's Republic of China with relatively small personnel and business scales, including medium-sized enterprises, small enterprises and micro enterprises. The classification 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, according to the indicators of enterprise employees, operating income, total assets, etc., combined with the characteristics of the industry, and shall be submitted for approval.

The concept of taxation of small and micro enterprises is slightly different from that of other sectors, and there are three main criteria:

First, the total assets, industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed 10 million yuan;

Second, the number of employees, no more than 100 in industrial enterprises and no more than 80 in other enterprises;

The third is the tax index, and the annual taxable income does not exceed 300,000 yuan.

Those who meet these three criteria are small and micro enterprises in terms of taxation.

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.

Now there are many credit platforms that help small and micro enterprises to turn over funds, remember to choose a formal platform, such as Du Xiaoman Finance, with a high limit and low interest rate, it is understood that among the credit users of Du Xiaoman Finance, seventy percent are small and micro business owners, and big brands are more at ease.

This answer is provided by Compo Finance, which focuses on the interpretation of financial hot events, the popularization of financial knowledge, adheres to professionalism, pursues fun, makes financial content that people can understand, and conveys financial value in a vivid and diverse way. I hope you find this answer helpful.

Small and micro enterprises in 2022.

The criteria for recognition are: according to the number of employees in the enterprise and the total operating income of the enterprise.

and total assets of enterprises to comprehensively determine small and micro enterprises. 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. The total assets of the enterprise are less than 10 million yuan, and the annual taxable income.

If it is less than 300,000 yuan, the tax 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.

It refers to an enterprise 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 total assets of no more than 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.