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Does catering belong to the category of micro enterprises?
Whether it is in a micro-enterprise or not depends mainly on whether the operating income of the enterprise meets the relevant provisions of the tax law on micro-enterprises. It is not directly related to the specific industries involved.

According to the Notice of China Ministry of Finance and State Taxation Administration of The People's Republic of China on Relevant Issues Concerning Preferential Income Tax Policies for Small and Low-profit Enterprises, it mainly includes: 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.

Catering refers to other enterprises.