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 indicators, annual taxable income of small and micro enterprises Not more than 300,000 yuan. The criteria for determining the total assets of micro and small enterprises are as follows:
1. For industrial enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;
2. For other enterprises, the annual taxable income shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 10 million yuan.
Small and micro-enterprises in different industries have different identification standards, industries related to agriculture, forestry, animal husbandry, fisheries, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and operation, property management, leasing and business services, etc., it is recommended that you according to the company's industry sector to It is recommended that you determine whether the company is a small or micro enterprise according to its industry sector. The preferential policies for small and micro enterprises are as follows: enjoying the preferential policy of halving the enterprise income tax; changing from one-time tax payment to installment tax payment for the actual income of individuals investing in non-monetary assets, such as equity, real estate, and technological inventions; and reducing the unemployment insurance premium rate to 2% uniformly, from 3% as stipulated in the current regulations.
Legal Basis: Article 4 of the Circular on the Issuance of the Provisions on the Standardization of Small and Medium-sized Enterprises
The standards for the classification of various industries are as follows:
(a) Agriculture, forestry, animal husbandry and fisheries. Those with a business revenue of less than 20,000,000 yuan are classified as 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 less than 500,000 yuan 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 or more employees, and operating income of 10 million yuan and above for medium-sized enterprises; 100 or more employees, and operating income of 5 million yuan and above for small enterprises; 100 or less employees or operating income of 5 million yuan or less 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.
What are the following fixed assets of an enterprise
1, houses and buildings, property rights belonging to all the houses and buildings of the enterprise;
2, general office equipment, commonly used by the enterprise in the office and affairs of the equipment;
3, special equipment, belonging to the enterprise all the equipment specifically used for a particular job;
4, transportation equipment. Logistics departments use a variety of transportation tools;
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.