The recognition standards for the new 2022 MSMEs are as follows:
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 people in the workforce, 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 indicators, the micro and micro enterprise Annual taxable income of no more than 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 income 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 the 3% stipulated in 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.
The Provisions on Classification Criteria for Small and Medium-sized Enterprises
The fourth point? Each industry classification standards are:
(a) Agriculture, forestry, animal husbandry and fisheries. Those with a business revenue of less than 20,000,000 yuan are considered micro, small and medium-sized enterprises. Among them, those with a business income of 5 million yuan or more are medium-sized enterprises, those with a business income of 500,000 yuan or more are small-sized enterprises, and those with a business income of less than 500,000 yuan are micro-enterprises.
(ii) Industry. Those with less than 1,000 employees or operating revenues of less than 40,000,000 yuan are classified as small, medium and micro enterprises. Among them, those with 300 or more employees and a business income of 20 million yuan or more are medium-sized enterprises; those with 20 or more employees and a business income of 3 million yuan or more are small-sized enterprises; and those with less than 20 employees or a business income of less than 3 million yuan are micro-enterprises.
(3) Construction. Operating income of less than 80,000,000 yuan or total assets of less than 80,000,000 yuan for small, medium and micro enterprises. Among them, operating income of 60 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; operating income of 3 million yuan and above, and total assets of 3 million yuan and above for small enterprises; operating income of less than 3 million yuan or total assets of less than 3 million yuan for micro enterprises.
(iv) Wholesale industry. Employing less than 200 people or operating income of less than 40,000,000 yuan for small and medium-sized micro-enterprises. Among them, 20 or more employees and operating income of 50 million yuan or more for medium-sized enterprises; 5 or more employees and operating income of 10 million yuan or more for small enterprises; 5 or fewer employees or operating income of 10 million yuan or less for micro enterprises.
(v) Retail trade. Employing less than 300 people or operating income of less than 20,000,000 yuan for small and medium-sized micro-enterprises. Among them, 50 or more employees and operating income of 5 million yuan or more for medium-sized enterprises; 10 or more employees and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for microenterprises.
(vi) Transportation. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 300 or more employees, and operating income of 30 million yuan or more for medium-sized enterprises; 20 or more employees, and operating income of 2 million yuan or more for small enterprises; 20 or fewer employees or operating income of 2 million yuan or less for micro enterprises.
(VII) warehousing industry. Employing less than 200 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 20 or more employees, and operating income of 1 million yuan or more for small enterprises; 20 or less employees or operating income of less than 1 million yuan for micro-enterprises.
(H) postal industry. Employing less than 1,000 people or operating income of less than 30,000,000 yuan for small and medium-sized micro-enterprises. Among them, 300 employees and above, and operating income of 20 million yuan or more for medium-sized enterprises; 20 employees and above, and operating income of 1 million yuan or more for small enterprises; 20 employees or operating income of less than 1 million yuan or less for micro-enterprises.
(ix) Accommodation industry. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 20 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or less employees or operating income of less than 1 million yuan for micro-enterprises.
(J) catering industry. Employees less than 300 people or operating income of less than 10 million yuan for small and medium-sized microenterprises. Among them, 100 employees and above, and operating income of 20 million yuan and above for medium-sized enterprises; 10 employees and above, and operating income of 1 million yuan and above for small enterprises; 10 employees or operating income of less than 1 million yuan for micro-enterprises.
(xi) information transmission industry. Employing less than 2,000 people or operating income of less than 100,000,000 yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 1 million yuan or more for small enterprises; 10 or fewer employees or operating income of less than 1 million yuan for micro-enterprises.
(xii) software and information technology services. Employing less than 300 people or operating income of less than 10 million yuan for small and medium-sized micro-enterprises. Among them, 100 or more employees, and operating income of 10 million yuan or more for medium-sized enterprises; 10 or more employees, and operating income of 500,000 yuan or more for small enterprises; 10 or less employees or operating income of 500,000 yuan or less for micro-enterprises.
(xiii) real estate development and operation. Operating income of less than 200,000,000 yuan or total assets of less than 10,000,000 yuan for small, medium and micro enterprises. Among them, operating income of 10 million yuan and above, and total assets of 50 million yuan and above for medium-sized enterprises; operating income of 1 million yuan and above, and total assets of 20 million yuan and above for small enterprises; operating income of less than 1 million yuan or total assets of less than 20 million yuan for micro enterprises.
(xiv) property management. Employees of less than 1,000 people or operating income of less than 50 million yuan for small and medium-sized micro-enterprises. Among them, 300 employees and above, and operating income of 10 million yuan and above for medium-sized enterprises; 100 employees and above, and operating income of 5 million yuan and above for small enterprises; 100 employees or operating income of less than 5 million yuan for micro enterprises.
(xv) leasing and business services. Employing less than 300 people or total assets of less than 120,000,000 yuan for small, medium and micro enterprises. Among them, 100 or more employees and assets totaling 80 million yuan or more for medium-sized enterprises; 10 or more employees and assets totaling 1 million yuan or more for small enterprises; 10 or fewer employees or assets totaling 1 million yuan or less for micro enterprises.
(xvi) Other industries not listed. Those with less than 300 employees are micro, small and medium-sized enterprises. Among them, those with 100 or more employees are medium-sized enterprises; those with 10 or more employees are small-sized enterprises; and those with less than 10 employees are micro-enterprises.