What does small and micro enterprises mean?

Small and micro enterprises refer to industrial enterprises with total assets of no more than 30 million yuan, employees of no more than 65.438 million+and annual taxable income of no more than 500,000 yuan. Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan. Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households proposed by Professor Lang Xianping, chief economist of China. 2011110 In October, the Ministry of Finance and the National Development and Reform Commission issued a notice, deciding to exempt 22 administrative fees for small and micro enterprises in the next three years, so as to reduce the burden on small and micro enterprises.

Classification standard of small and micro enterprises in various industries

1, agriculture, forestry, animal husbandry and fishery

Small and medium-sized enterprises with operating income below 200 million yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 500,000 yuan or more and micro enterprises with an operating income of less than 500,000 yuan.

2. Industry

Small and medium-sized enterprises with less than 65,438+0,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.

3. Construction industry

Small and medium-sized enterprises with operating income less than 800 million yuan or total assets less than 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.

4. Wholesale industry

Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 employees or more and operating income of 50 million yuan or more; Small enterprises with five or more employees and operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.

5. Retail industry

Small and medium-sized enterprises with less than 300 employees or operating income of less than 200 million yuan. Among them, medium-sized enterprises with 50 employees or more and operating income of 5 million yuan or more; Small enterprises with employees 10 or more and operating income10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

6. Transportation industry

Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with 20 or more employees and an operating income of 2 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.

7. Storage industry

Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Small enterprises with 20 employees or more and operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

8. Postal industry

Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with 20 employees or more and operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

legal ground

Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19).

Article 4 The actual management organization mentioned in Article 2 of the Enterprise Income Tax Law refers to the organization that carries out substantive and comprehensive management and control over the production and operation, personnel, accounts and property of an enterprise.

Article 5 The institutions and places mentioned in the third paragraph of Article 2 of the Enterprise Income Tax Law refer to the institutions and places engaged in production and business activities within the territory of China, including:

(a) Management institutions, commercial institutions and offices;

(2) Factories, farms and places for exploiting natural resources;

(3) places where labor services are provided;

(four) places engaged in construction, installation, assembly, repair, exploration and other engineering operations;

(five) other institutions and places engaged in production and business activities.

Non-resident enterprises entrust business agents to engage in production and business activities in China, including entrusted units or individuals who often sign contracts, store and deliver goods on their behalf. A business agency shall be regarded as an institution or place established by a non-resident enterprise in China.