1, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed100000 yuan;

2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises;

3, tax indicators, the annual taxable income does not exceed 300 thousand yuan.

Those who meet the above three standards are small and micro enterprises, collectively referred to as small enterprises, micro enterprises and family 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. 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.

Applicable industries include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electricity, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal service, accommodation, catering, information transmission (including telecommunications, Internet and related services), software and information industry. 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.). ).

What are small and medium-sized enterprises, small and micro enterprises and small and low-profit enterprises?

1. Overview of small and medium-sized enterprises: refers to the legally established personnel and relatively small-scale enterprises in People's Republic of China (PRC), including medium-sized enterprises, small enterprises and micro enterprises.

2. Overview of small and micro enterprises: it is a general term for small enterprises, micro enterprises and family workshop enterprises.

3. Overview of small-scale low-profit enterprises: refers to self-employed individuals (including unpaid domestic workers) and self-employed small enterprises.

Legal basis:

People's Republic of China (PRC) Small and Medium-sized Enterprises Promotion Law

Article 11 The state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures and reducing the tax burden of small and micro enterprises. Article 12 The State implements preferential policies such as reducing or exempting administrative fees for small and micro enterprises to reduce their burdens. Article 2 The term "small and medium-sized enterprises" as mentioned in this Law refers to enterprises with fewer employees and smaller business scale established in People's Republic of China (PRC) according to law, including medium-sized enterprises, small enterprises and micro enterprises.

The criteria for the division of medium-sized enterprises, small enterprises and micro-enterprises shall be formulated by the comprehensive management department of the State Council responsible for promoting the development of small and medium-sized enterprises in conjunction with the relevant departments of the State Council according to the indicators of employees, operating income and total assets, combined with the characteristics of the industry, and submitted to the State Council for approval.