1. The total assets of small and micro-industrial enterprises shall not exceed 30 million yuan, and other small and micro-enterprises shall not exceed100000 yuan;

2, the number of employees, small and micro industrial enterprises do not exceed 100, other small and micro enterprises do not exceed 80;

3. Tax indicators, the annual taxable income of small and micro enterprises does not exceed 300,000 yuan. The criteria for determining the total assets of small and micro enterprises are as follows:

1, industrial enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2. For 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 exceed100,000 yuan.

Small and micro enterprises have different recognition standards in different industries, including agriculture, forestry, animal husbandry and fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and management, property management, leasing and business services. I suggest you judge whether you belong to small and micro enterprises according to the industry field of the company. The preferential policies for small and micro enterprises are as follows: enjoy the preferential policy of halving corporate income tax; The actual income of individuals investing in non-monetary assets such as equity, real estate and technological inventions is changed from one-time tax payment to installment tax payment; Reduce the unemployment insurance rate from 3% stipulated in the current regulations to 2%.

Legal basis: Article 4 of the Notice on Printing and Distributing the Provisions on Classification Standards for Small and Medium-sized Enterprises.

The classification standards of various industries are:

(1) Agriculture, forestry, animal husbandry and fishery. Small and medium-sized enterprises with operating income below 200 million yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 500,000 yuan or more and micro enterprises with an operating income of less than 500,000 yuan.

(2) industry. Small and medium-sized enterprises with 65438+ 10,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.

(3) Construction industry. Small and medium-sized enterprises with operating income below 800 million yuan or total assets below 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.

(4) wholesale industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 6.5438+million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.

(5) retail industry. Small and medium-sized enterprises with less than 300 employees or operating income of less than 200 million yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(6) Transportation industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 2 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.

(7) warehousing industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

(8) Postal industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

(9) Accommodation industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(10) catering industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(1 1) information transmission industry. Small and medium-sized enterprises refer to enterprises with less than 2,000 employees or operating income of less than1000,000 yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(12) Software and information technology service industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income of 500,000 yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income of less than 500,000 yuan.

(13) Real estate development and operation. The operating income of small and medium-sized enterprises is less than 2 million yuan or the total assets are less than 6.5438+0 million yuan. Among them, medium-sized enterprises with operating income of 6,543,800 yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of 6,543,800 yuan and above and total assets of 20 million yuan and above; Micro-enterprises refer to enterprises with operating income less than 6,543,800 yuan or total assets less than 20 million yuan.

(14) property management. Small and medium-sized enterprises with less than 1000 employees or operating income of less than 50 million yuan. Among them, medium-sized enterprises with 300 employees or more and operating income of 6,543,800 yuan or more; Employees 100 or more, small enterprises with operating income of 5 million yuan or more; Micro-enterprises refer to enterprises with less than 100 employees or operating income of less than 5 million yuan.

(15) Leasing and business services. Small and medium-sized enterprises refer to enterprises with less than 300 employees or total assets of 654.38+200,000 yuan. Among them, employees 100 and above, and total assets of 80 million yuan and above are medium-sized enterprises; Employees 10, small enterprises with total assets10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or total assets of less than10 million yuan.

(16) Other industries not listed. Small and medium-sized enterprises with less than 300 employees. Among them, employees 100 and above are medium-sized enterprises; Small businesses with 10 or more employees; Micro enterprises with less than 10 employees.

What are the following fixed assets of an enterprise?

1, houses and buildings, houses and buildings owned by the enterprise;

2. General office equipment, office and business equipment commonly used by enterprises;

3, special equipment, belongs to the enterprise dedicated to a certain job of all equipment;

4, transportation equipment, various means of transport used by the logistics department;

5 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment;

6. Other fixed assets, including those that do not belong to the above categories.