Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family-run enterprises and individual industrial and commercial households. In China, the criteria for identifying small and micro enterprises are based on employees, operating income, total assets and other indicators, combined with specific industry characteristics. According to the provisions of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), small and meager profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand 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 does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan. To sum up, small and micro enterprises have different recognition standards in different industries, involving agriculture, forestry, animal husbandry and fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and management, property management, leasing and business services. This lawyer suggests that you judge whether you belong to small and micro enterprises according to the industry field of the company.

Legal basis:

Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

The qualified small and low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand 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 does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.