1, the total amount of assets: industrial enterprises shall not exceed 30 million yuan, and other enterprises shall not exceed 10 million yuan;
(1) construction industry: operating income of 3 million yuan and above, and the total amount of assets of 3 million yuan and above is a small enterprise; operating income of less than 3 million yuan or the total amount of assets of less than 3 million yuan is a micro enterprise;
(2) ) real estate development enterprises: small enterprises with operating revenues of 1 million yuan or more and total assets of 20 million yuan or more; microenterprises with operating revenues of less than 1 million yuan or total assets of less than 20 million yuan.
2. The number of employees: industrial enterprises shall not exceed 100, and other enterprises shall not have more than 80 employees;
(1) Industry: small enterprises with 20 or more employees and less than 100, and with operating revenues of 3 million yuan and above; micro-enterprises with less than 20 employees or with operating revenues of less than 3 million yuan;
(2) Wholesale trade: small enterprises with 5 or more than 20 employees and operating revenues of 10 million yuan or more; microenterprises with less than 5 employees or operating revenues of less than 10 million yuan;
(3) Retail trade: small enterprises with 10 or more than 50 employees and operating revenues of 1 million yuan or more; microenterprises with less than 10 employees or operating revenue of less than 1 million yuan for micro-enterprises;
(4) transportation: 20 or more employees and business revenue of 2 million yuan and above for small enterprises; 20 or less employees or business revenue of less than 2 million yuan for micro-enterprises;
(5) warehousing: 20 or more employees and business revenue of 1 million yuan and above for small enterprises; 20 or more employees or business revenue of 1 million yuan and above for small enterprises; 20 or less employees or business revenue of less than 2 million yuan for micro-enterprises are small enterprises; those with less than 20 employees or operating income of less than 1 million yuan are microenterprises;
(6) Postal industry: those with 20 or more employees and operating income of 1 million yuan or more are small enterprises; those with less than 20 employees or operating income of less than 1 million yuan are microenterprises;
(7) Accommodation industry: those with 10 or more employees and operating income of 1 million yuan or more are microenterprises;
(8) Warehousing industry: those with 10 or more employees and operating income of less than 1 million yuan are microenterprises. (7) Accommodation: small enterprises with 10 or more employees and business revenue of 1 million yuan or more; microenterprises with 10 or fewer employees or business revenue of 1 million yuan or less;
(8) Catering: small enterprises with 10 or more employees and business revenue of 1 million yuan or more; microenterprises with 10 or fewer employees or business revenue of 1 million yuan or less;
(9) information transmission industry: 10 or more employees, and operating income of 1 million yuan and above for small enterprises; 10 employees or less or operating income of less than 1 million yuan for micro enterprises;
(10) software and information technology services: 10 or more employees and operating income of 500,000 yuan and above for small enterprises; 10 employees or less or operating income of less than 500,000 yuan for microenterprises;
(11) property management: less than 100 employees or operating income of less than 5 million yuan for microenterprises;
(12) leasing and business services: 10 or more employees and total assets of 1 million yuan and above for small enterprises; 10 or less employees or total assets of less than 1 million yuan for microenterprises; and 10 or less employees or total assets of less than 1 million yuan for microenterprises. Micro-enterprises with less than 1 million yuan;
(13) Other industries not listed: small enterprises with 10 or more employees; micro-enterprises with less than 10 employees;
3. Tax indicators: annual taxable income not exceeding 300,000 yuan in the case of industrial enterprises, and not exceeding 300,000 yuan in the case of other enterprises.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law
The qualified small and micro-enterprises referred to in Article 28, paragraph 1, refer to enterprises engaged in industries that are not restricted or prohibited by the state and that meet the following conditions:
(1) Industrial enterprises, with an annual taxable income of not more than 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;
(ii) other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed 10 million yuan.
Notice on the Issuance of Provisions on the Classification Standards for Small and Medium-sized Enterprises
Article 4
(1) Agriculture, Forestry, Animal Husbandry and Fisheries. Those with a business income of less than 20,000,000 yuan are considered micro, small and medium-sized enterprises. Among them, those with a business income of 5 million yuan or more are medium-sized enterprises, those with a business income of 500,000 yuan or more are small-sized enterprises, and those with a business income of less than 500,000 yuan are micro-enterprises.
(ii) Industry. Those with less than 1,000 employees or operating revenues of less than 40,000,000 yuan are classified as small, medium and micro enterprises. Among them, those with 300 or more employees and a business income of 20 million yuan or more are medium-sized enterprises; those with 20 or more employees and a business income of 3 million yuan or more are small-sized enterprises; and those with less than 20 employees or a business income of less than 3 million yuan are micro-enterprises.
(3) Construction. Operating income of less than 80,000,000 yuan or total assets of less than 80,000,000 yuan for small, medium and micro enterprises. Among them, operating income of 60 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; operating income of 3 million yuan and above, and total assets of 3 million yuan and above for small enterprises; operating income of less than 3 million yuan or total assets of less than 3 million yuan for micro enterprises.
(iv) Wholesale industry. Employing less than 200 people or operating income of less than 40,000,000 yuan for small and medium-sized micro-enterprises. Among them, 20 or more employees and operating income of 50 million yuan or more for medium-sized enterprises; 5 or more employees and operating income of 10 million yuan or more for small enterprises; 5 or fewer employees or operating income of 10 million yuan or less for micro enterprises.
(v) Retail trade. Employing less than 300 people or operating income of less than 20,000,000 yuan for small and medium-sized micro-enterprises. Among them, 50 or more employees and operating income of 5 million yuan or more for medium-sized enterprises; 10 or more employees and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for microenterprises.
(vi) Transportation. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 300 or more employees, and operating income of 30 million yuan or more for medium-sized enterprises; 20 or more employees, and operating income of 2 million yuan or more for small enterprises; 20 or fewer employees or operating income of 2 million yuan or less for micro enterprises.
(VII) warehousing industry. Employing less than 200 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 20 or more employees, and operating income of 1 million yuan or more for small enterprises; 20 or less employees or operating income of less than 1 million yuan for micro-enterprises.
(H) postal industry. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 300 employees and above, and operating income of 20 million yuan or more for medium-sized enterprises; 20 employees and above, and operating income of 1 million yuan or more for small enterprises; 20 employees or operating income of less than 1 million yuan or less for micro-enterprises.
(ix) Accommodation industry. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 20 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or less employees or operating income of less than 1 million yuan for micro-enterprises.
(J) catering industry. Employees less than 300 people or operating income of less than 10 million yuan for small and medium-sized microenterprises. Among them, 100 employees and above, and operating income of 20 million yuan and above for medium-sized enterprises; 10 employees and above, and operating income of 1 million yuan and above for small enterprises; 10 employees or operating income of less than 1 million yuan for micro-enterprises.
(xi) information transmission industry. Employing less than 2,000 people or operating income of less than 100,000,000 yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for micro-enterprises.
(xii) software and information technology services. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 500,000 yuan or more for small enterprises; 10 or less employees or operating income of less than 500,000 yuan for micro-enterprises.
(xiii) real estate development and operation. Operating income of less than 200,000,000 yuan or total assets of less than 10,000,000 yuan for small, medium and micro enterprises. Among them, operating income of 10 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; operating income of 1 million yuan and above, and total assets of 20 million yuan and above for small enterprises; operating income of less than 1 million yuan or total assets of less than 20 million yuan for micro enterprises.
(xiv) property management. Employees of less than 1,000 people or operating income of less than 50 million yuan for small and medium-sized micro-enterprises. Among them, 300 or more employees, and operating income of 10 million yuan and above for medium-sized enterprises; 100 or more employees, and operating income of 5 million yuan and above for small enterprises; 100 or less employees or operating income of less than 5 million yuan for micro-enterprises.
(xv) leasing and business services. Employing less than 300 people or total assets of less than 120,000,000 yuan for small, medium and micro enterprises. Among them, 100 or more employees and assets totaling 80 million yuan or more for medium-sized enterprises; 10 or more employees and assets totaling 1 million yuan or more for small enterprises; 10 or fewer employees or assets totaling 1 million yuan or less for micro enterprises.
(xvi) Other industries not listed. Those with less than 300 employees are micro, small and medium-sized enterprises. Among them, those with 100 or more employees are medium-sized enterprises; those with 10 or more employees are small enterprises; and those with less than 10 employees are microenterprises.