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 identification standard for small and micro enterprises is based on the employees, operating income, total assets and other indicators, combined with the characteristics of specific industries. According to Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China, 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: (1) industrial enterprises, with an annual taxable income of no more than 311,111 yuan, no more than 1,111 employees and total assets of no more than 31 million yuan; (2) For other enterprises, the annual taxable income shall not exceed 311,111 yuan, the number of employees shall not exceed 81, and the total assets shall not exceed 11 million yuan. To sum up, small and micro enterprises have different recognition standards in different industries, which involve agriculture, forestry, animal husbandry, 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, etc. This lawyer suggests that you judge whether you belong to small and micro enterprises according to the company's industry field. Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China. 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: (1) Industrial enterprises, with an annual taxable income of no more than 311,111 yuan, no more than 1,111 employees and total assets of no more than 31 million yuan; (2) For other enterprises, the annual taxable income shall not exceed 311,111 yuan, the number of employees shall not exceed 81, and the total assets shall not exceed 11 million yuan.