1, engaged in industries that are not restricted or prohibited by the state, and at the same time meet the annual taxable income of no more than 3 million yuan;

2. The number of employees shall not exceed 300;

3, the total assets of less than 50 million yuan and other conditions of enterprises, for small-scale low-profit enterprises.

The scope of application includes: agriculture, forestry, animal husbandry and fishery, mining, manufacturing, electricity, heat, gas and water production and supply, construction, wholesale and retail, transportation, warehousing and postal services, accommodation and catering, information transmission, software and information technology services, real estate, leasing and business services, scientific research and technical services, water conservancy, environment and public facilities management.

In addition, Chinese enterprises can be divided into four types: large-scale, medium-scale, small-scale and micro-scale according to industry category, medium-scale and portfolio category, and according to employees, operating income, total assets and other indicators or alternative indicators.

Legal basis: Article 4 of the Standard Provisions on Classification of Small and Medium-sized Enterprises.