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Small and micro enterprisesThe main includes:Sole proprietorshipOperator,Sole proprietorshipInvestors, managing partners of partnerships, and legal representatives of legal entities are made up of these categories.
Small and micro businesses are small businesses.
A general term for micro-enterprises and cottage-based enterprises. In 2015, China implemented the tax threshold policy for small and micro enterprises and individual industrial and commercial households, as well as small and low-profit enterprises.
The income tax halving collection policy has reduced taxes by nearly 100 billion yuan.
Zoning criteria. In accordance with the "Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises" and "Several Opinions on Further Promoting the Development of Small and Medium-sized Enterprises" (Guo Fa 2009 No. 36), these provisions are formulated.
Small and medium-sized enterprises are divided into three types: medium-sized, small and micro-sized, and the specific standards are based on the employees and operating income of the enterprise.
Indicators such as total assets are formulated in combination with the characteristics of the industry.
The industries to which these provisions apply 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, resident services, repair and other services, social work, culture, sports and entertainment, etc.).
The concept of small and low-profit enterprises in taxation is slightly different from that of small and micro enterprises, mainly including three standards, one is 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, the annual taxable income.
Not more than 1 million yuan. "Those who meet these three criteria are small and low-profit enterprises in terms of taxation.
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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.
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The personnel composition of micro enterprises includes: general manager (according to personal situation, one of the following supervisors), 1 sales supervisor, 1 technical supervisor (and quality supervisor), 1 production supervisor, 1 purchasing supervisor, 1 accounting, cashier, general management, 10-100 production workers.
Small and micro enterprisesIt is a small enterprise, a micro-enterprise, a family workshop enterprise, and an individual industrial and commercial household.
The collective name is by economist Lang Xianping.
Proposed by the professor. 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 taxes by nearly 100 billion yuan.
Further information: 1. Enterprises refer to the enterprise income tax law.
and its resident enterprises and non-resident enterprises as stipulated in the implementing regulations.
"Resident enterprises" refer to enterprises established in China in accordance with the law, or established in accordance with the laws of foreign countries (regions) but with actual management institutions in China. Non-resident enterprises refer to enterprises established in accordance with the laws of foreign countries (regions) and whose actual management institutions are not in China, but have established institutions or places in China, or enterprises that have not established institutions or places in China, but have income in China.
Second, enterprises in the commodity economy.
Within the scope, as one of the various models of the organizational unit, according to a certain organizational law of the group, the organic economic entity is generally for the purpose of profit, with the mission of maximizing the interests of investors, customers, employees and the public, and exchanging income by providing products or services. It is a product of social development and has grown and strengthened due to the development of the social division of labor. Enterprises are the main players in market economic activities; Under the socialist economic system, the coexistence of various enterprises constitutes a socialist market economy.
microscopic foundations. There are three basic organizational forms of enterprises: sole proprietorship, partnership and company, and the company is the most important and typical organizational form in modern enterprises.
Modern economic theory believes that enterprises are essentially "a mechanism for resource allocation", which can realize the optimal allocation of the entire social and economic resources and reduce the "transaction costs" of the whole society.
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Legal analysis: Small enterprises and micro enterprises are mainly reflected in indicators such as employees, operating income, and total assets. 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.
Silver Summons Land. Legal basis: Article 1 of the Company Law of the People's Republic of China.
This Law is enacted in order to regulate the organizational chain and behavior of the company, protect the legitimate rights and interests of the company, shareholders and creditors, maintain social and economic order, and promote the development of the socialist market economy.
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Small and micro enterprises are divided according to the number of employees, operating income, total assets of the enterprise, etc., and small and micro enterprises refer to enterprises with relatively small personnel and business scale. Small and micro enterprises can enjoy tax incentives and fee reductions and exemptions in accordance with national regulations.
Characteristics of micro-enterprises:
1. Organizational management: micro enterprises have no formal organization and lack of management content. Small and medium-sized enterprises have a clear organizational structure and a formal management content.
2. Financial support: The financing channels of micro enterprises are mainly relatives, friends and acquaintances, and there are few formal financing channels. SMEs are co-financed by partners and have financing links to formal financing channels.
3. Fixed capital: micro enterprises have little fixed capital, and the tools and equipment required for operation are rough and simple, and most of them are household necessities. Small and medium-sized enterprises have machines, equipment and specialized premises.
5. Salary system: Micro enterprises do not have a formal salary system. Small and medium-sized enterprises have a formal salary system and have implemented a post wage system.
6. Production and operation: micro enterprises have a very similar business model, and most of them organize production and operation in the mode of "front village and back store"; lack of quality management; the use of labor-intensive techniques and crafts; The way it works is flexible and fluid. Small and medium-sized enterprises have certain procurement, production, inventory and quality management systems; There are certain competitive strategic options.
7. Human resources: The employees of micro-enterprises are mainly family members, and most of them are people who cannot be employed through formal employment channels. Small and medium-sized enterprises have a certain recruitment system, and most of the employees who enter the enterprise have received special professional training.
8. Financial accounting: micro enterprises do not and do not need to establish formal accounting subjects, and a small number of non-standard accounting activities are only to cope with the taxes paid. There is an accounting system for small and medium-sized enterprises.
Legal basis
Article 2 of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises.
"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 staff and business scale, 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.
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For the identification of small and micro enterprises by the tax department or the financial department, you can mainly refer to the announcement on further strengthening the implementation of the VAT refund policy at the end of the period (Announcement No. 14 of 2022 of the Ministry of Finance and the State Administration of Taxation), which refers to the business income indicators in the "Provisions on the Classification Standards for Small and Medium-sized Enterprises" (Ministry of Industry and Information Technology Joint Enterprise No. 2011 300) and the "Provisions on the Classification Standards for Financial Enterprises" (Yin Fa 2015 No. 309). Total assets indicator.
For taxpayers other than the industries listed in the documents of the Ministry of Industry and Information Technology 2011 300 and Yinfa 2015 309, as well as the taxpayers in the industries listed in the documents of the Ministry of Industry and Information Technology 2011 300 but have not adopted the business income index or the total assets index, the standard for micro enterprises is less than 1 million yuan (excluding 1 million yuan) in value-added tax sales (year);
The standard for small enterprises is value-added tax sales (annual) of less than 20 million yuan (excluding 20 million yuan);
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Small, low-profit businesses are generally self-employed (including unpaid domestic employees) and self-employed small businesses. According to the provisions of the Regulations for the Implementation of the Enterprise Income Tax Law promulgated on December 6, 2007, the so-called 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) if it is an industrial enterprise, it is defined as 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) If it is another enterprise, 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.
As for the number of people, there is no limit, and one person can register.
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It is a general term for small enterprises, micro enterprises, and family businesses, and was proposed by economist Professor Lang Xianping. The Ministry of Finance and the state issued a notice to exempt small and micro enterprises from 22 administrative fees in the next three years to reduce the burden on small and micro enterprises.
The so-called small and micro enterprises, according to the Notice on Issues Concerning the Preferential Income Tax Policies for Small and Low-Profit Enterprises jointly issued by the Ministry of Finance of China and the State Administration of Taxation, mainly include: industrial enterprises, with annual taxable income of no more than 300,000 yuan (RMB, the same below), no more than 100 employees, and total assets of no more than 30 million yuan; For other enterprises, the year should be 1
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Different types, different standards.
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Small and micro enterprises are a collective term for small enterprises, micro enterprises, and individual industrial and commercial households. 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.
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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. >>>More
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At present, the preferential income tax policies for small and micro enterprises include preferential tax rate reduction and tax reduction by half. The annual taxable income of eligible small and micro enterprises is higher than 200,000 yuan but not more than 300,000 yuan (including 300,000 yuan), and the enterprise income tax is levied at a reduced rate of 20%. From January 1, 2015 to December 31, 2017, the annual taxable income of eligible small and micro enterprises is less than 200,000 yuan (including 200,000 yuan), and their income is included in the taxable income at a reduced rate of 50%, and the enterprise income tax is paid at a rate of 20% (equivalent to paying enterprise income tax at a reduced rate of 10%). >>>More
In order to further support the development of small and micro enterprises, the relevant tax policies are hereby announced as follows: >>>More