1, industrial enterprises, the annual taxable income does not exceed 300,000 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.

The distinction between small enterprises and micro enterprises is reflected in the following aspects:

1, agriculture, forestry, animal husbandry and fishery;

2. Industry;

3. Construction industry;

4. Wholesale industry;

5. Retail industry;

6. Transportation industry;

7. warehousing industry;

8. Postal industry;

9. Accommodation industry;

10, catering industry;

1 1, information transmission industry;

12, software and information technology service industry;

13, real estate development and operation.

To sum up, small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state, and at the same time meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.

Legal basis:

Inclusive income tax reduction and exemption policy for small and low-profit enterprises Article 1

20 1 9,65438+1 0,1,to 202 1, 65438+2,31,and the annual taxable income of small and low-profit enterprises shall not exceed110,000 yuan, which shall be reduced. For the part of the annual taxable income exceeding 6,543,800 yuan but not exceeding 3 million yuan, it shall be included in the taxable income at a reduced rate of 50%, and the enterprise income tax shall be paid at a reduced rate of 20%.

Small and low-profit enterprises can enjoy the above preferential policies regardless of whether they pay enterprise income tax in accordance with the approved collection method or the approved collection method.

second

The term "small and low-profit enterprises" as mentioned in this announcement refers to enterprises engaged in industries that are not restricted or prohibited by the state, and meet the three conditions of annual taxable income not exceeding 3 million yuan, employees not exceeding 300, and total assets not exceeding 50 million yuan.