Criteria for the identification of micro, small and medium sized enterprises

The criteria for identifying micro, small and medium-sized enterprises are those with less than 300 employees.

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.

On the basis of medium-sized and small enterprises, the micro-enterprise standard has been added. For example, in industrial enterprises, micro enterprises have less than 20 employees or an annual operating income of less than 3 million yuan, and most of other industries are micro enterprises with less than 10 employees. This subdivision of the standard is not only conducive to the classification and statistical management of small and medium-sized enterprises, but also conducive to making the type of China's standard more perfect, which is generally consistent with the definition of micro enterprise standards in major countries in the world.

Laws and RegulationsLaw of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises

Article 5 Formulate policies to promote the development of small and medium-sized enterprises, establish a coordination mechanism for the promotion of small and medium-sized enterprises, and coordinate the promotion of small and medium-sized enterprises across the country. The department responsible for the comprehensive management of the promotion of small and medium-sized enterprises organizes the implementation of policies to promote the development of small and medium-sized enterprises, and conducts macro guidance, comprehensive coordination, supervision and inspection of the promotion of small and medium-sized enterprises. In accordance with the national policy of promoting the development of small and medium-sized enterprises, the relevant departments are responsible for the promotion of small and medium-sized enterprises within the scope of their respective responsibilities.

Local people at or above the county level shall establish a coordination mechanism for the promotion of small and medium-sized enterprises according to the actual situation, clarify the corresponding departments responsible for the comprehensive management of the promotion of small and medium-sized enterprises, and be responsible for the promotion of small and medium-sized enterprises within their respective administrative areas. Article 10 The State shall establish the development of small and medium-sized enterprises**. The development of small and medium-sized enterprises in the country should follow the principles of policy orientation and market-oriented operation, mainly used to guide and drive social funds to support small and medium-sized enterprises in the start-up stage, and promote entrepreneurship and innovation.

Local people at or above the county level can set up small and medium-sized enterprises for development. The establishment and use of the management measures for the development of small and medium-sized enterprises shall be stipulated by the first state. Article 16 The State encourages all types of financial institutions to develop and provide financial products and services suitable for the characteristics of small and medium-sized enterprises.

State policy financial institutions shall, within the scope of their business operations, adopt various forms to provide financial services to small and medium-sized enterprises.

China's criteria for the identification of small and micro enterprises are based on indicators such as enterprise employees, operating income, and total assets, combined with the characteristics of specific industries. According to 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) 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.

To sum up, small and micro enterprises have different identification standards in different industries, involving agriculture, forestry, animal husbandry, fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and operation, property management, leasing and business services, etc., the lawyer recommends that you determine whether you belong to small and micro enterprises according to the company's industry field.

What are the criteria for identifying small and micro enterprises?

The criteria for identifying small and micro enterprises are:

Notice of the Ministry of Industry and Information Technology, the National Bureau of Statistics, the National Development and Reform Commission, and the Ministry of Finance on Printing and Distributing the Provisions on the False Calling of Small and Medium-sized Enterprises

Fourth, the classification standards of each industry are:

1) Agriculture, forestry, animal husbandry and fishery. Those with operating income of less than 200 million yuan are small, medium and micro enterprises. Among them, medium-sized enterprises with operating income of 5 million yuan or more, small enterprises with operating income of 500,000 yuan or more, and micro enterprises with operating income of less than 500,000 yuan.

b) Industry. Small, medium and micro enterprises with less than 1,000 employees or operating income of less than 400,000 yuan. Among them, medium-sized enterprises with 300 or more employees and operating income of 20 million yuan or more; Small enterprises with 20 or more employees and operating income of 3 million yuan or more; Micro-enterprises with less than 20 employees or operating income of less than 3 million yuan are micro-enterprises.

3) Construction industry. Small, medium and micro enterprises with operating income of less than 80000000 yuan or total assets of less than 80000000 yuan. Among them, medium-sized enterprises with operating income of 60 million yuan or more and total assets of 50 million yuan or more are medium-sized enterprises; Chains with operating income of 3 million yuan or more and total assets of 3 million yuan or more are small enterprises; Micro enterprises with operating income of less than 3 million yuan or total assets of less than 3 million yuan.

4) Wholesale trade. Small, medium and micro enterprises with less than 200 employees or operating income of 40000000 yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 10 million yuan or more; Micro-enterprises with less than 5 employees or operating income of less than 10 million yuan.

5) Retail. Small and medium-sized enterprises with less than 300 employees or operating income of less than 20000000 yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Small enterprises with 10 or more employees and operating income of 1 million yuan or more; Micro enterprises with less than 10 employees or operating income of less than 1 million yuan.

6) Transportation industry. Small, medium and micro enterprises with less than 1,000 employees or operating income of less than 3000000 yuan. Among them, medium-sized enterprises with 300 or more employees and operating income of 30 million yuan or more; Small enterprises with 20 or more employees and operating income of 2 million yuan or more; Micro enterprises with less than 20 employees or operating income of less than 2 million yuan.

Pro, MSMEs refer to small businesses, micro enterprises, and medium-sized enterprises. The specific criteria for recognition are as follows:1

Small enterprise: an enterprise that has the ability to independently bear civil liability and meets one of the following conditions: (1) the total number of employees is less than 500; (2) Annual sales do not exceed 50 million yuan; (3) The annual tax payment amount shall not exceed 5 million yuan.

2.Micro enterprise: an enterprise that has the ability to independently bear civil liability and meets one of the following conditions:

1) The total number of employees is less than 50; (2) Annual sales do not exceed 5 million yuan; (3) The annual tax payment shall not exceed 500,000 yuan. 3.Medium-sized businesses:

Enterprises that have the ability to bear civil liability in accordance with one of the following conditions: (1) the total number of employees is more than 500 and less than 1,000; (2) The annual sales volume of Hengtang does not exceed 50 million yuan; (3) The annual tax payment shall not exceed 5 million yuan. It should be noted that the above identification standards are formulated with reference to China's current laws and regulations and the level of social and economic development, and the standards may vary in different regions and industries.

In order to ensure the accuracy of the determination, enterprises can consult with the relevant local authorities.

The criteria for the identification of small and micro enterprises are: 1. Enterprises engaged in industries that are not restricted or prohibited by the state; 2. An industrial enterprise 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; 3. Other enterprises with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80 people, and total assets not exceeding 10 million yuan.

Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 28 of the Enterprise Income Tax Law The term "qualified small and low-profit enterprises" 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 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.

Legal analysis: China's definition of enterprises is based on the number of employees, operating income, and total assets.

Legal basis: 1. Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law, 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) 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 amount of assets shall not exceed 10 million yuan.

Summary. The basic criteria for the identification of small and micro enterprises are: 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; 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 basic criteria for the identification of small and micro enterprises are: 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; For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80 people, and the total assets of Luqi do not exceed 10 million yuan.

Micro enterprises, family workshop enterprises, and individual industrial and commercial households, China's identification standards for small and micro enterprises are based on the identification of enterprise employees, operating income, total assets and other indicators, combined with the characteristics of specific industries. Small and micro enterprises have different identification standards in different industries, and the applicable industries 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, property management, Leasing and business services, and other unspecified industries (including scientific research and technical services, water conservancy, environment and public facilities management, residential services, repair and other services, social work, culture, sports and entertainment, etc.), need to be determined according to the company's industry sector.