The identification standards of small and micro enterprises mainly include industrial enterprises, with annual taxable income not exceeding 300,000 yuan (RMB, the same below), employees not exceeding 100, and total assets not exceeding 30 million yuan; 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 6,543,800 yuan. Based on the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Relevant Issues Concerning Preferential Income Tax Policies for Small-scale and Low-profit Enterprises. Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households proposed by the economist Professor Lang Xianping. The Ministry of Finance and the National Development and Reform Commission issued a notice, deciding to exempt 22 administrative fees for small and micro enterprises in the next three years to reduce the burden on small and micro enterprises.
I. Enterprise Planning
1. These Provisions are formulated in accordance with the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises and Several Opinions of the State Council on Further Promoting the Development of Small and Medium-sized Enterprises (Guo Fa [2009] No.36).
2. Small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics.
3. The industries to which these provisions apply include:
Agriculture, forestry, animal husbandry and fishery, industry (including mining, manufacturing, electricity, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal service, accommodation, catering, information transmission (including telecommunications, Internet and related services), software and information technology services, and real estate development. Other industries not listed (including scientific research and technical services, water conservancy, environmental and public facilities management, residential services, repair and other services, social work, culture, sports and entertainment, etc.). ).
The concept of tax for small and micro enterprises is slightly different from other departments, mainly including three standards:
First, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed100000 yuan;
Second, the number of employees, industrial enterprises do not exceed 100, and other enterprises do not exceed 80;
The third is the taxpayer, and the annual taxable income does not exceed 300,000 yuan.
Those who meet these three standards are the small and micro enterprises mentioned in the tax.
Second, the industry classification
(1) Agriculture, forestry, animal husbandry and fishery
Small and medium-sized enterprises with operating income below 20 million yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 5 million yuan or less, and micro enterprises with an operating income of 500,000 yuan or less.
(2) Industry
Small and medium-sized enterprises with 65438+ 10,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.
(3) Construction industry
Small and medium-sized enterprises with operating income below 800 million yuan or total assets below 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.
(4) Wholesale industry
Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 6.5438+million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.
(5) Retail industry
Small and medium-sized enterprises with less than 300 employees or operating income of less than 20 million yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.
(6) Transportation industry
Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 2 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.
(7) warehousing industry
Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. There are more than 20 employees, and the operating income is more than 6,543,800 yuan. Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.
(VIII) Information transmission industry
Small and medium-sized enterprises refer to enterprises with less than 2,000 employees or operating income of less than1000,000 yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above.
(9) Software information technology
Employees 10 and above, small enterprises with operating income of 500,000 yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income of less than 500,000 yuan.
(10) real estate development
The operating income of small and medium-sized enterprises is less than 2 million yuan or the total assets are less than 6.5438+0 million yuan. Among them, medium-sized enterprises with operating income of 6,543,800 yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of 6,543,800 yuan and above and total assets of 20 million yuan and above; Micro-enterprises refer to enterprises with operating income less than 6,543,800 yuan or total assets less than 20 million yuan.
(1 1) property management
Small and medium-sized enterprises with less than 1000 employees or operating income of less than 50 million yuan. Among them, medium-sized enterprises with 300 employees or more and operating income of 6,543,800 yuan or more; Employees 100 or more, small enterprises with operating income of 5 million yuan or more; Micro-enterprises refer to enterprises with less than 100 employees or operating income of less than 5 million yuan.
(XII) Leasing and commerce
Small and medium-sized enterprises refer to enterprises with less than 300 employees or total assets of 654.38+200,000 yuan. Among them, employees 100 and above, and total assets of 80 million yuan and above are medium-sized enterprises; Employees 10, small enterprises with total assets10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or total assets of less than10 million yuan.
(XIII) Other industries
Small and medium-sized enterprises with less than 300 employees. Among them, employees 100 and above are medium-sized enterprises; Small businesses with 10 or more employees; Micro enterprises with less than 10 employees.