Small and micro enterprise identification standard? Some conditions? The criteria for dividing small and micro enterprises mainly include the following three items:

First, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed 654.38+million yuan;

Two, the number of employees, industrial enterprises do not exceed 100 people, other enterprises do not exceed 80 people;

Three. Tax indicators. The annual taxable income shall not exceed 300,000 yuan.

Those who meet the above three standards are all small and micro enterprises.

What are the criteria for defining small and micro enterprises? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Expanding the Scope of Preferential Income Tax Policies for Small-scale and Low-profit Enterprises (Cai Shui [2017] No.43), "The small-scale and low-profit enterprises mentioned in the preceding paragraph refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 500 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 500,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan. "

Small and micro enterprise standards? Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households proposed by the economist Professor Lang Xianping. Small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics. The concept of tax payment for small and micro enterprises is slightly different from that of other departments, mainly including three standards: 1, the total assets, industrial enterprises do not exceed 30 million yuan, and other enterprises do not exceed100000 yuan; 2. The number of employees shall not exceed 100 in industrial enterprises and 80 in other enterprises; 3, tax indicators, the annual taxable income does not exceed 300 thousand yuan. Those who meet these three standards are the small and micro enterprises mentioned in the tax. The following materials need to be prepared to apply for the identification of small and micro enterprises: 1, application form for the identification of small and medium-sized enterprises; 2. Original business license, organization code certificate, tax registration certificate (copy) and a copy with official seal; 3. The original and two copies of the financial audit report (or financial statement) of the enterprise in the previous year and stamped with the official seal; 4. The original and photocopy of the employee pension insurance certificate paid by the enterprise in the previous year (if the number of employees paid in the whole year has not changed, only the certificate of 65438+February is required) is stamped with the official seal; 5. Enterprises can bring relevant files to the industrial and information departments of all districts and cities for handling. Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC). The qualified small-scale low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: (1) Industrial enterprises, with an annual taxable income of no more than 300,000 yuan, no more than 100 employees and total assets of no more than 30 million yuan; (2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

How to make loans for small and micro enterprises, and the loan conditions for small and micro enterprises. The credit line and loan line of simple and quick loans for small enterprises should be directly approved according to the collateral and guarantee provided by customers.

Customers applying for simple and quick credit business for small enterprises must meet the following basic conditions:

First, the basic conditions of small business credit business that meet the "Measures for the Administration of Small Business Credit Business of Agricultural Bank of China"

Two, to provide legal, sufficient and effective guarantee as stipulated in these measures.

3. Other conditions required by the operating bank.

Simple and quick loans for small enterprises mainly meet the needs of small enterprises for revolving, seasonal and temporary liquidity in the real and legal production and operation process. In principle, the operating period of various loans and letters of guarantee is within 1 year (inclusive), and the longest is not more than 3 years. In principle, the operating period of other businesses is within 180 days (inclusive) and the longest is not more than 1 year. Consult the local Agricultural Bank outlets in detail.

After small and micro enterprises enjoy preferential income tax and the recognition standard has tax consent. It is still accrued at 25%, and enterprise income tax is paid in advance. At the end of the year, the preferential policies can only be implemented after the enterprise income tax is settled, and then the tax adjustment is made, and the enterprise income tax is paid at the rate of 20%. The relationship between total profit, income tax and net profit on the income statement is not confusing.

I hope the landlord will adopt it

Shenyang Kingdee Finance will answer your questions.

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law

Article 92 The qualified small-scale low-profit enterprises mentioned in the first paragraph of Article 28 of the Enterprise Income Tax Law refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

(2) For other enterprises, the annual taxable income does not exceed 300,000 yuan, the number of employees does not exceed 80, and the total assets do not exceed100,000 yuan.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Several Issues Concerning the Implementation of Preferential Policies for Enterprise Income Tax

Caishuiqi [2009] No.69. The number of employees mentioned in Items (1) and (2) of Article 92 of the Implementation Regulations refers to the sum of the number of employees who have established labor relations with enterprises and the number of laborers dispatched by enterprises; The number of employees and total assets are determined according to the annual monthly average of the enterprise, and the specific calculation formula is as follows:

Monthly average = (beginning of month+end of month) ÷2

Monthly average = sum of monthly average12

If business activities are started or terminated in the middle of the year, the above-mentioned relevant indicators shall be determined with its actual business period as a tax year.

What is the definition standard of taxable income of small and micro enterprises? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Expanding the Scope of Preferential Income Tax Policies for Small and Low-profit Enterprises (Cai Shui [20 17] No.43), the document stipulates: "1 October 2017 to120 19 to February 3/KLOC. For small and meager profit enterprises whose annual taxable income is less than 500,000 yuan (including 500,000 yuan), their income is included in taxable income at a reduced rate of 50%, and enterprise income tax is paid at a reduced rate of 20%.