Criteria for identifying tax small and micro enterprises: 1. In agriculture, forestry, animal husbandry and fishery, small enterprises with an operating income of more than 500,000 yuan, and micro enterprises with an operating income of less than 500,000 yuan. 2. In terms of industry, small enterprises with 20 or more employees and an operating income of 3 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan. According to Article 4 of the Law on the Administration of Tax Collection, the units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.