1. Total assets, no more than 30 million yuan for small and micro industrial enterprises, and no more than 10 million yuan for other small and micro enterprises;
2. Number of employees, no more than 100 people for small and micro industrial enterprises, and no more than 80 people for other small and micro enterprises;
3. Taxation index, annual taxable income of small and micro enterprises not more than 300,000 yuan. taxable income of small and micro enterprises does not exceed 300,000 yuan.
I. The advantages of small and micro enterprises are as follows:
1. Enjoying the preferential policy of halving the enterprise income tax;
2. Changing the actual gains of individuals investing in non-monetary assets, such as equity, real estate, and achievements of technological inventions, from one-time tax to tax in installments;
3. Uniformly lowering the rate of unemployment insurance premiums from 3% under the current regulation to 2%.
2. Enterprises have the following fixed assets:
1. Houses and buildings, all houses and buildings whose property rights belong to the enterprise;
2. General office equipment, equipment commonly used by the enterprise for office and affairs;
3. Specialized equipment, equipment belonging to the enterprise that is specially used for a certain job;
4. Transportation equipment. All kinds of transportation tools used by the logistics department;
5, machinery and equipment, mainly used by the logistics department of the enterprise for its own maintenance of machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and medical equipment in hospitals;
6, other fixed assets, covering the fixed assets not included in the above categories.
In short, the total assets of small and micro-industrial enterprises do not exceed 30 million yuan, and the total assets of other small and micro-enterprises do not exceed 10 million yuan. The number of employees of small and micro industrial enterprises does not exceed 100, and the number of employees of other small and micro enterprises does not exceed 80. The annual taxable income of small and micro enterprises does not exceed 300,000 yuan. It should be noted that the number of employees here includes the number of employees who have established a labor relationship with the enterprise, as well as the number of labor dispatch workers accepted by the enterprise. At the same time, the total assets of the enterprise need to be determined on the basis of the quarterly average of the whole year.