1. Classification Criteria for Small, Medium and Micro Enterprises in the Manufacturing Sector
What is a small, medium and micro enterprise in the manufacturing sector?
"State Administration of Taxation, Ministry of Finance on the continuation of the implementation of the manufacturing industry, small and medium-sized micro-enterprises to defer payment of some of the taxes and fees related to the announcement" (State Administration of Taxation, Ministry of Finance Announcement No. 2 of 2022), manufacturing small and medium-sized micro-enterprises refers to:
Manufacturing medium-sized enterprises refers to the classification of the national economic industry industry for the manufacturing industry, and the annual sales of more than 20 million yuan (including 20 million yuan) 400 million yuan. Including 20 million yuan) less than 400 million yuan (excluding 400 million yuan) of enterprises.
Small and micro-enterprises in the manufacturing industry refers to enterprises whose industry category in the National Economic Industry Classification is manufacturing and whose annual sales are less than 20 million yuan (excluding 20 million yuan).
2, the division of small and medium-sized enterprises
What is small and medium-sized enterprises?
The Announcement of the Ministry of Finance and the State Administration of Taxation on the Policies Concerning Pre-tax Deduction of Income Tax on Equipment and Appliances for Micro, Small and Medium Enterprises (Announcement of the Ministry of Finance and the State Administration of Taxation No. 12 of 2022) refers to:
Enterprises engaging in national non-restricted and prohibited industries that meet the following conditions: (a) information transmission, construction, leasing and business services: employees less than 2,000 employees, or operating income of less than 1 billion yuan or total assets of less than 1.2 billion yuan; (b) real estate development and operation: operating income of less than 2 billion yuan or total assets of less than 100 million yuan; (c) other industries: less than 1,000 employees or operating income of less than 400 million yuan.
Highlights
The above two documents all mentioned small and medium-sized enterprises, "the Ministry of Finance and the State Administration of Taxation on the small and medium-sized enterprises equipment and apparatus before income tax deduction policy announcement" referred to in the "small and medium-sized" is not the "State Administration of Taxation, the Ministry of Finance on the continuation of the implementation of the manufacturing industry, small and medium-sized enterprises to defer payment of part of the tax notice. The announcement of the State Administration of Taxation and the Ministry of Finance on the continuation of the implementation of the deferral of the payment of part of the tax on matters related to the "small and medium-sized", and the latter in the announcement also added the restriction "manufacturing". So how can I deepen my understanding?
Because of the manufacturing industry, small and medium-sized micro-enterprises deferred payment policy is mainly aimed at five taxes and two fees, namely: two flow tax: value-added tax + consumption tax; two income tax: enterprise income tax + personal income tax; a financial line tax: urban maintenance and construction tax; two additional: education surcharge + local education surcharge. Therefore, the basis for enterprises to calculate the tax payable and deferred refers to the VAT sales; while the MSME standard in the policy related to pre-tax deduction of income tax on equipment and apparatus for MSMEs does not provide for sales, and it involves business income, so the policy is more in favor of the enterprise income tax.
"Small and micro-enterprises" is a customary call, and there is no strict definition, the current "small and micro-enterprises" and "large and medium-sized enterprises," as opposed to speaking of The current term "small and micro enterprises" is relative to "large and medium-sized enterprises". If you want to find a closer explanation, it is the Ministry of Industry and Information Technology, the National Bureau of Statistics, the Development and Reform Commission and the Ministry of Finance in June 2011 issued the "Small and Medium-sized Enterprises Delineation Standard", according to the enterprise employees, business income, total assets and other indicators, the 16 industries of small and medium-sized enterprises into medium-sized, small and micro-type, micro-enterprises can be interpreted as small and micro-enterprises. The source of "small and micro-enterprises" is the Enterprise Income Tax Law and its implementing regulations, which refers to specific enterprises that meet the conditions stipulated in the tax law, and its characteristics are not only reflected in the "small", but also require "micro-profit", which is mainly used for enterprise income tax. It is characterized not only by "small", but also by "micro-profit", which is mainly used in the context of enterprise income tax incentives. Comprehensive tax policy now, the broad sense of small and micro enterprises can be broadly divided into two kinds.
-Small micro-enterprises that meet the standards of the Ministry of Industry and Information Technology (MIIT)
-Small micro-profit enterprises enjoying enterprise income tax incentives
3, small and micro-enterprise identification standards (MIIT standards)
Chart references to the "Provisions of Small and Medium-sized Enterprises Delineation Standards"
Small and Micro-enterprises Identification Standard three conditions
There are three identification criteria for small and micro enterprises:
One is to comply with the since 2019, engaged in the state non-restricted and prohibited industries;
The second is that the annual taxable income tax shall not exceed 3 million yuan, and the number of employees shall not exceed 300;
The third is that the total assets of the enterprise shall not exceed 50 million.
Satisfying these three conditions, then it can be recognized as a small micro-profit enterprises.