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What are the criteria for identifying small and micro enterprises?
Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family workshop enterprises. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving income tax for small and low-profit enterprises, and reduced or exempted taxes by nearly10 billion yuan.

Identification criteria for small and micro enterprises:

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, fishery, industry (including mining, manufacturing, electric power, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal services, accommodation, catering and information transmission (including telecommunications, Internet and related services). 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.). ).

4. The concept of small-scale low-profit enterprises is slightly different from that of small and micro enterprises in taxation, mainly including three standards, 20 19 10 to 20210/2310, which are engaged in industries that are not restricted or prohibited by the state, and at the same time meet the annual taxable income of not more than 3 million yuan.

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