Small and medium-sized enterprises are classified into three types, namely medium-sized, small-sized and micro, and the specific standards are formulated according to the indexes of the enterprises such as the number of employees, the business revenue, the total assets, and so on, and in conjunction with the industry characteristics.
Applicable industries include: agriculture, forestry, animal husbandry and fishery, industry (including mining, manufacturing, electricity, heat, gas and water production and supply), construction, wholesale trade, retail trade, transportation (excluding railroad transportation), warehousing, postal service, lodging, catering, information transmission (including telecommunication, Internet and related services), software and information technology services. Real Estate Development and Operation, Property Management, Leasing and Business Services, and Other Unspecified Industries (including Scientific Research and Technical Services, Water Conservancy, Environment and Public **** Facilities Management, Residential Services, Repair and Other Services, Social Work, Culture, Sports and Recreation, etc.).
The criteria for the delineation of each industry are:
(1) Agriculture, forestry, animal husbandry and fisheries. Those with a business revenue of less than 20,000,000 yuan are considered micro, small and medium-sized enterprises (MSMEs). Among them, those with a business income of 5 million yuan or more are medium-sized enterprises, those with a business income of 500,000 yuan or more are small-sized enterprises, and those with a business income of less than 500,000 yuan are micro-enterprises.
(ii) Industry. Those with less than 1,000 employees or operating revenues of less than 40,000,000 yuan are classified as small, medium and micro enterprises. Among them, those with 300 or more employees and a business income of 20 million yuan or more are medium-sized enterprises; those with 20 or more employees and a business income of 3 million yuan or more are small-sized enterprises; and those with less than 20 employees or a business income of less than 3 million yuan are micro-enterprises.
(3) Construction. Operating income of less than 80,000,000 yuan or total assets of less than 80,000,000 yuan for small, medium and micro enterprises. Among them, operating income of 60 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; 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.
(iv) 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, 20 or more employees and operating income of 50 million yuan or more for medium-sized enterprises; 5 or more employees and operating income of 10 million yuan or more for small enterprises; 5 or fewer employees or operating income of 10 million yuan or less for micro enterprises.
(v) Retail trade. Employing less than 300 people or operating income of less than 20,000,000 yuan for small and medium-sized micro-enterprises. Among them, 50 or more employees and operating income of 5 million yuan or more for medium-sized enterprises; 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.
(vi) 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, 300 or more employees, and operating income of 30 million yuan or more for medium-sized enterprises; 20 or more employees, and operating income of 2 million yuan or more for small enterprises; 20 or fewer employees or operating income of 2 million yuan or less for micro enterprises.
(VII) warehousing industry. Employing less than 200 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 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.
(H) 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, 300 employees and above, and operating income of 20 million yuan or more for medium-sized enterprises; 20 employees and above, and operating income of 1 million yuan or more for small enterprises; 20 employees or operating income of less than 1 million yuan or less for micro-enterprises.
(ix) 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, 100 or more employees, and operating income of 20 million yuan or more for medium-sized enterprises; 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 micro-enterprises.
(J) catering industry. Employees less than 300 people or operating income of less than 10 million yuan for small and medium-sized microenterprises. Among them, 100 employees and above, and operating income of 20 million yuan and above for medium-sized enterprises; 10 employees and above, and operating income of 1 million yuan and above for small enterprises; 10 employees or operating income of less than 1 million yuan for micro-enterprises.
(xi) 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, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 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 micro-enterprises.
(xii) 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, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 500,000 yuan or more for small enterprises; 10 or less employees or operating income of less than 500,000 yuan for micro-enterprises.
(xiii) 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, medium and micro enterprises. Among them, operating income of 10 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; 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 micro enterprises.
(xiv) property management. Employees of less than 1,000 people or operating income of less than 50 million yuan for small and medium-sized micro-enterprises. Among them, 300 or more employees, and operating income of 10 million yuan and above for medium-sized enterprises; 100 or more employees, and operating income of 5 million yuan and above for small enterprises; 100 or less employees or operating income of less than 5 million yuan for micro-enterprises.
(xv) 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, 100 or more employees and assets totaling 80 million yuan or more for medium-sized enterprises; 10 or more employees and assets totaling 1 million yuan or more for small enterprises; 10 or fewer employees or assets totaling 1 million yuan or less for micro enterprises.
(xvi) Other industries not listed. Those with less than 300 employees are micro, small and medium-sized enterprises. Among them, those with 100 or more employees are medium-sized enterprises; those with 10 or more employees are small-sized enterprises; and those with less than 10 employees are micro-enterprises.
Legal Basis
Article 92 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the State Enterprise Income Tax Law refers to the qualified small and micro-enterprises referred to in Article 28(1) of the Enterprise Income Tax Law, meaning enterprises engaged in the non-restricted and prohibited industries of the State, and which meet the following conditions:
(1) Industrial enterprises. The annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total amount of assets does not exceed 30 million yuan;
(ii) other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total amount of assets does not exceed 10 million yuan.