How are small enterprises and microenterprises divided:

1, agriculture, forestry, animal husbandry and fisheries. Those with a business income of less than 20,000,000 yuan are considered small, medium and micro enterprises. Those with a business income of 500,000 yuan and above are small enterprises, and those with a business income of less than 500,000 yuan are microenterprises.

2. Industry. Employing less than 1,000 people or operating income of less than 40,000,000 yuan for small, medium and micro enterprises. Among them, those with 20 or more employees and a business income of 3 million yuan or more are small enterprises; those with less than 20 employees or a business income of less than 3 million yuan are microenterprises.

3. Construction. Operating income of less than 80,000,000 yuan or total assets of less than 80,000,000 yuan for small and medium-sized micro-enterprises. Among them, operating income of 3 million yuan and above, and total assets of 3 million yuan and above for small enterprises; operating income of less than 3 million yuan or total assets of less than 3 million yuan for micro enterprises.

4. Wholesale industry. Employing less than 200 people or operating income of less than 40,000,000 yuan for small and medium-sized micro-enterprises. Among them, 5 or more employees and operating income of 10 million yuan and above are small enterprises; 5 or less employees or operating income of less than 10 million yuan are micro enterprises.

5. Retail trade. Employing less than 300 people or operating income of less than 20,000,000 yuan for small, medium and microenterprises. Among them, those with 10 or more employees and business revenue of 1 million yuan or more are small enterprises; those with less than 10 employees or business revenue of less than 1 million yuan are micro enterprises.

6. Transportation. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, those with 20 or more employees and business revenue of 2 million yuan or more are small enterprises; those with less than 20 employees or business revenue of less than 2 million yuan are microenterprises.

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7. Warehousing. Those with less than 200 employees or business revenue of less than 30,000,000 yuan are micro, small and medium-sized enterprises (MSMEs). Among them, those with 20 or more employees and business revenue of 1 million yuan or more are small enterprises; those with less than 20 employees or business revenue of less than 1 million yuan are microenterprises.

8, postal industry. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 20 or more employees, and operating income of 1 million yuan or more for small enterprises; 20 or less employees or operating income of less than 1 million yuan for micro enterprises.

9, accommodation industry. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 10 or more employees and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for microenterprises.

10, catering industry. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or less employees or operating income of less than 1 million yuan for microenterprises.

11, information transmission industry. Employing less than 2,000 people or operating income of less than 100,000,000 yuan for small and medium-sized micro-enterprises. Among them, 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for microenterprises.

12, software and information technology services. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 10 or more employees, and operating income of 500,000 yuan or more for small enterprises; 10 or less employees or operating income of 500,000 yuan or less for micro-enterprises.

13, real estate development and operation. Operating income of less than 200,000,000 yuan or total assets of less than 10,000,000 yuan for small and medium-sized micro-enterprises. Among them, operating income of 1 million yuan and above, and total assets of 20 million yuan and above for small enterprises; operating income of less than 1 million yuan or total assets of less than 20 million yuan for microenterprises.

14, property management. Employees less than 1,000 people or operating income of 50 million yuan or less for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 5 million yuan or more for small enterprises; 100 or less employees or operating income of 5 million yuan or less for micro-enterprises.

15, leasing and business services. Employing less than 300 people or total assets of less than 120,000,000 yuan for small, medium and micro enterprises. Among them, those with 10 or more employees and total assets of 1 million yuan or more are small enterprises; those with less than 10 employees or total assets of less than 1 million yuan are micro enterprises.

16. Other industries not listed. The number of employees is less than 300 people are micro, small and medium-sized enterprises. Among them, those with 10 or more employees are small enterprises; those with less than 10 employees are microenterprises.

Article 11 of the Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises

The State implements tax policies conducive to the development of small and micro-enterprises, and implements measures such as slowing down, reducing, or exempting from enterprise income tax and value-added tax the qualified small and micro-enterprises in accordance with the regulations, simplifying the tax collection and management procedures, and reducing the tax burden of small and micro-enterprises.