National Bureau of Statistics?
1. According to the Notice of the State Economic and Trade Commission, the State Planning Commission, the Ministry of Finance and the National Bureau of Statistics on Printing and Distributing the Interim Provisions on the Standards for Small and Medium-sized Enterprises (No.[2003] of the State Economic and Trade Small and Medium-sized Enterprises143), combined with the actual statistical work, these measures are formulated. ?
Two, these Measures shall apply to the statistics of industry (mining, manufacturing, electricity, gas and water production and supply), construction, transportation, warehousing and postal services, wholesale and retail, accommodation and catering. ?
Three, this approach to corporate enterprises or units as the object of enterprise scale division, based on the number of employees, sales and total assets of three indicators. See the attached table for the specific division standard of enterprise scale. ?
Four, the scale of the enterprise by the comprehensive statistics department of the government according to the annual statistical report of the previous year once a year. Once the enterprise scale is determined, the monthly statistics will not be adjusted in principle.
Statistical classification standard for large, medium and small enterprises
Industry name index name calculation unit large, medium and small
Number of employees in industrial enterprises
sell
Total assets owner
ten thousand yuan
Ten thousand yuan and above
30,000 and above
40000 and above, 300-2000 and below.
Under 3000-30000
Below 4000-40000 and below 300
Below 3000
Below 4000
Number of employees in construction enterprises
sell
Total assets owner
ten thousand yuan
Ten thousand yuan, three thousand yuan and above
30,000 and above
40000 and above, 600-3000 and below.
Under 3000-30000
Below 4000-40000 and below 600
Below 3000
Below 4000
Number of employees in wholesale enterprises
salesman
Ten thousand yuan and above
30000 and above 100-200 and below
Below 3000-30000 and below 100
Below 3000
Number of employees in retail enterprises
salesman
10000 yuan and above 500 yuan
15000 and above 100-500 and below
Below 1000- 15000 and below 100.
/kloc-below 0/000
Number of employees in transportation enterprises
salesman
Ten thousand yuan, three thousand yuan and above
30000 and above and 500-3000 and below.
Below 3000-30000 and below 500
Below 3000
Number of employees in postal enterprises
salesman
Ten thousand yuan 1000 and above
30000 and above 400- 1000 and below.
Below 3000-30000 and below 400
Below 3000
Number of employees in accommodation and catering enterprises
salesman
10000 yuan and above 800 yuan.
15000 and above and below 400-800
Below 3000- 15000 and below 400.
Below 3000
Description:
1. The "industrial enterprises" in the table include mining, manufacturing, electricity, gas and water production and supply. ?
2. The sales of industrial enterprises are replaced by the annual product sales revenue in the current statistical system; The sales of construction enterprises are replaced by the annual project settlement income in the current statistical system; In the current reporting system, wholesale and retail sales are replaced by annual sales; Sales of transportation, postal service, accommodation and catering industry are replaced by annual operating income in the current statistical system; Total assets are replaced by total assets in the current statistical system. ?
3, large and medium-sized enterprises must meet the lower limit of listing conditions at the same time, otherwise the next file. ?
4. According to the international practice, the new classification standard determines that the number of employees, sales and total assets are the same as the basis for dividing the scale of industrial enterprises. The specific standards for large industrial enterprises are: 2,000 people and above; Sales of 300 million yuan and above; Total assets of 400 million yuan and above. According to this new standard, the Ministry of Industry and Information Technology of the National Bureau of Statistics, according to the annual data of national industrial enterprises in 2002, divided the newly-increased industrial enterprises above designated size into 1588. ?
5, the former State Economic Commission and other five ministries 1988 published the "large, medium and small industrial enterprises division standards" and related supplementary standards shall be abolished at the same time. National Bureau of Statistics? (22 May 2003)
Measures for the division of large, medium and small enterprises No.22 (Provisional)
National Bureau of Statistics? (22 May 2003)
National Bureau of Statistics?
1. According to the Notice of the State Economic and Trade Commission, the State Planning Commission, the Ministry of Finance and the National Bureau of Statistics on Printing and Distributing the Interim Provisions on the Standards for Small and Medium-sized Enterprises (No.[2003] of the State Economic and Trade Small and Medium-sized Enterprises143), combined with the actual statistical work, these measures are formulated. ?
Two, these Measures shall apply to the statistics of industry (mining, manufacturing, electricity, gas and water production and supply), construction, transportation, warehousing and postal services, wholesale and retail, accommodation and catering. ?
Three, this approach to corporate enterprises or units as the object of enterprise scale division, based on the number of employees, sales and total assets of three indicators. See the attached table for the specific division standard of enterprise scale. ?
Four, the scale of the enterprise by the comprehensive statistics department of the government according to the annual statistical report of the previous year once a year. Once the enterprise scale is determined, the monthly statistics will not be adjusted in principle.
Statistical classification standard for large, medium and small enterprises
Industry name index name calculation unit large, medium and small
Number of employees in industrial enterprises
sell
Total assets owner
ten thousand yuan
Ten thousand yuan and above
30,000 and above
40000 and above, 300-2000 and below.
Under 3000-30000
Below 4000-40000 and below 300
Below 3000
Below 4000
Number of employees in construction enterprises
sell
Total assets owner
ten thousand yuan
Ten thousand yuan, three thousand yuan and above
30,000 and above
40000 and above, 600-3000 and below.
Under 3000-30000
Below 4000-40000 and below 600
Below 3000
Below 4000
Number of employees in wholesale enterprises
salesman
Ten thousand yuan and above
30000 and above 100-200 and below
Below 3000-30000 and below 100
Below 3000
Number of employees in retail enterprises
salesman
10000 yuan and above 500 yuan
15000 and above 100-500 and below
Below 1000- 15000 and below 100.
/kloc-below 0/000
Number of employees in transportation enterprises
salesman
Ten thousand yuan, three thousand yuan and above
30000 and above and 500-3000 and below.
Below 3000-30000 and below 500
Below 3000
Number of employees in postal enterprises
salesman
Ten thousand yuan 1000 and above
30000 and above 400- 1000 and below.
Below 3000-30000 and below 400
Below 3000
Number of employees in accommodation and catering enterprises
salesman
10000 yuan and above 800 yuan.
15000 and above and below 400-800
Below 3000- 15000 and below 400.
Below 3000
Description:
1. The "industrial enterprises" in the table include mining, manufacturing, electricity, gas and water production and supply. ?
2. The sales of industrial enterprises are replaced by the annual product sales revenue in the current statistical system; The sales of construction enterprises are replaced by the annual project settlement income in the current statistical system; In the current reporting system, wholesale and retail sales are replaced by annual sales; Sales of transportation, postal service, accommodation and catering industry are replaced by annual operating income in the current statistical system; Total assets are replaced by total assets in the current statistical system. ?
3, large and medium-sized enterprises must meet the lower limit of listing conditions at the same time, otherwise the next file. ?
4. According to the international practice, the new classification standard determines that the number of employees, sales and total assets are the same as the basis for dividing the scale of industrial enterprises. The specific standards for large industrial enterprises are: 2,000 people and above; Sales of 300 million yuan and above; Total assets of 400 million yuan and above. According to this new standard, the Ministry of Industry and Information Technology of the National Bureau of Statistics, according to the annual data of national industrial enterprises in 2002, divided the newly-increased industrial enterprises above designated size into 1588. ?
5, the former State Economic Commission and other five ministries 1988 published the "large, medium and small industrial enterprises division standards" and related supplementary standards shall be abolished at the same time. National Bureau of Statistics? (22 May 2003)
22nd session
Criteria for the Determination of General VAT Taxpayers
1. Small-scale taxpayers who have sound accounting and can provide accurate tax payment information may not be regarded as small-scale taxpayers with the approval of the competent tax authorities.
2. Self-employed persons who meet the provisional regulations on value-added tax may be recognized as general taxpayers with the approval of the branch directly under State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
3.1The following commercial enterprises with general taxpayer qualification whose annual taxable sales did not exceed1800,000 yuan before June 30, 1997, but had taxable sales from 1998 65438+ 10 to1June 1998, have been converted into small-scale enterprises.
4. The Decision on Improving the Value-added Tax Policy of Small Commercial Enterprises stipulates that:
1). From 1 June 65438+July 9981,any small-scale commercial enterprise with annual taxable sales below 1.8 million yuan, regardless of whether its financial accounting is sound or not, shall not be recognized as a general taxpayer of value-added tax, and shall be subject to the provisions of small-scale taxpayers.
2). Enterprises and business units engaged in the production of goods or providing taxable services, as well as enterprises and business units engaged in the wholesale or retail of goods whose main business is the production of goods or providing taxable services, can still be recognized as general taxpayers if their annual taxable sales are below 6,543,800 yuan and above 300,000 yuan, and their financial accounting is sound.
5. State-owned grain purchase and sale enterprises that are exempt from VAT shall be recognized as general VAT taxpayers.
6. From June 65438+1 October1day, 2002, gas stations engaged in refined oil sales, regardless of whether their annual taxable sales exceed 1.8 million yuan, will be taxed as general VAT taxpayers.
7. Provisions on issues related to strengthening the administration of value-added tax collection of newly established commercial enterprises:
1). Newly established small business enterprises can only apply for the qualification of general taxpayer if their actual sales amount reaches 1.8 million yuan within one year from the date of tax registration.
2). Newly established commercial retail enterprises with fixed business premises and physical objects, as well as newly established large and medium-sized commercial enterprises with a registered capital of more than 5 million yuan and more than 50 employees, can be recognized as general taxpayers when applying for the qualification of general taxpayers at the time of tax registration.
Provisions on strengthening the administration of value-added tax collection of newly established commercial enterprises;
1). A newly established commercial enterprise with a certain scale of operation, a fixed place of business, corresponding management personnel, a contract or written intention for the purchase and sale of goods, and a clear channel for the purchase and sale of goods (supplier's certificate) can also be recognized as a general taxpayer with the approval of the competent tax authorities.
2) Newly established small-scale commercial wholesale enterprises only engage in the export trade of goods, do not need to use special invoices, and can provide an effective Registration Form for Foreign Trade Operators with a special seal for filing by the Ministry of Commerce or its authorized local foreign trade authorities, and can be granted the qualification of general VAT taxpayer.
3) The determination of the general taxpayer of value-added tax in newly-established industrial enterprises shall verify whether it has the necessary factory buildings, machinery and equipment and production personnel, and whether it has the financial accounting conditions of the general taxpayer. To meet the relevant conditions, should be promptly identified.
9. If the annual taxable sales exceed the standard of small-scale taxpayers, the tax authorities shall determine their general taxpayer qualifications in accordance with the provisions.