(a) industrial enterprises, annual taxable income of not more than 300,000 yuan, the number of employees does not exceed 100 people, the total amount of assets does not exceed 30 million yuan;
(b) other enterprises, annual taxable income of not more than 300,000 yuan, the number of employees does not exceed 80 people, the total amount of assets does not exceed 10 million yuan.
Small and micro-enterprises in different industries have different identification standards, the industry involves agriculture, forestry, animal husbandry, fisheries, 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., it is recommended that you according to the company's industry sector to The company's industry sector is recommended to determine whether it is a small and micro-enterprise.
Legal basis
Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China Article 92 The qualified small and micro-enterprises referred to in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in the non-restricted and prohibited industries of the State and meeting the following conditions of the wanton bridge:
(a) industrial enterprises with annual taxable income not exceeding 300,000 yuan and the number of employees not exceeding 100,000 yuan, and the number of employees not exceeding 100,000 yuan, and the number of employees not exceeding 100,000 yuan. million yuan, the number of employees does not exceed 100 people, the total amount of assets does 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 people, the total amount of assets does not exceed 10 million honor accompanying the yuan.