1. Enterprises engaged in industries that are not restricted or prohibited by the state and also meet the conditions that the annual taxable income does not exceed 3 million yuan;
2. The number of employees does not exceed 300;
3. The total amount of assets does not exceed 50 million yuan are considered to be small and micro-profit enterprises.
The scope of application includes: agriculture, forestry, animal husbandry and fishery, mining, manufacturing, electric power, heat, gas and water production and supply, construction, wholesale and retail trade, transportation, warehousing and postal services, accommodation and catering, information transmission, software and information technology services, real estate, leasing and business services, scientific research and technological services, water conservancy, environment and public*** Facilities Management, Residential Services, Repair and Other Services, Culture, Sports and Recreation, and 15 other industry sectors, as well as a broad category of social work industry.
In addition, it can also be divided into four types of enterprises in China, such as large, medium, small, micro, etc., according to industry sectors, large, medium and combined categories, based on indicators such as employees, operating income, total assets, or alternative indicators.
I. The advantages of small and micro enterprises are as follows:
1. Enjoying the preferential policy of half reduction of enterprise income tax;
2. Changing the actual income of individuals investing in non-monetary assets such as equity, real estate, and technological invention achievements from one-time tax to tax in installments;
3. Uniformly lowering the rate of unemployment insurance premiums from 3% under the current regulations 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 should be determined based on the quarterly average of the whole year.
Legal Basis
Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Article 92
The qualified small and micro-profit enterprises referred to in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to the enterprises engaging in the non-restricted and prohibited industries of the State and meeting the following conditions:< /p>
(1) industrial enterprises, with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 100, and the total assets not exceeding 30 million yuan;
(2) other enterprises, with annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80, and the total assets not exceeding 10 million yuan
Article 93 of the Law of the People's Republic of China on Enterprise Income Tax. The high-tech enterprises that the State needs to give key support to, as referred to in Paragraph 2 of Article 28, are those enterprises that possess core independent intellectual property rights and at the same time meet the following conditions:
(1) the products (services) belong to the scope stipulated in the High-tech Fields that the State Keys to Support;
(2) the proportion of research and development expenses to sales revenue is not less than the stipulated proportion;
(iii) the proportion of revenue from high-tech products (services) in the total revenue of the enterprise is not less than the prescribed proportion;
(iv) the proportion of scientific and technological personnel in the total number of employees of the enterprise is not less than the prescribed proportion;
(v) other conditions stipulated in the Administrative Measures for the Recognition of High and New Technology Enterprises.
The "national key support for high-tech areas" and high-tech enterprises recognized by the State Council, science and technology, finance and taxation departments in charge of the State Council formulated by the relevant departments of the State Council, and reported to the State Council for approval after the announcement of the implementation.