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 for small and micro industrial enterprises, and no more than 80 for other small and micro enterprises;
3. Taxation indicators, annual taxable income for small and micro enterprises, no exceed 300,000 yuan.
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 amount of assets mentioned here needs to be determined based on the quarterly average of the enterprise throughout the year.
Is a micro enterprise a general taxpayer enterprise?
A general taxpayer cannot be a micro or small enterprise.
(1) Small and micro enterprises mainly include:
1. Industrial enterprises, with annual taxable income not exceeding 300,000 yuan (RMB, the same hereinafter), 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. exceeding 10 million yuan.
(2) A general taxable enterprise is an enterprise whose VAT sales in a year meet or exceed the following prescribed standards:
1. Industrial enterprises with annual taxable sales of 500,000 yuan or more;
2. Commercial enterprises with annual taxable sales of 800,000 yuan or more. The accounting system needs to be sound.
General taxpaying enterprises I recognize that the standard is a little higher.
Legal basis: The qualified small and micro-profit enterprises referred to in Article 28(1) of the Regulations for the Implementation of the Enterprise Income Tax Law, refers to enterprises engaged in the non-restricted and prohibited industries of the state and meeting the following conditions:
(a) Industrial enterprises, with an annual taxable income not exceeding 300,000 yuan, with the number of employees not exceeding 100 people, and total assets not exceeding 30 million yuan;
(ii) other enterprises, annual taxable income not exceeding 300,000 yuan, the number of employees not exceeding 80 people, and total assets not exceeding 10 million yuan.