1, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed10 million 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 the above three standards are small and micro enterprises, which are collectively referred to as small enterprises, micro enterprises and family-run enterprises. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving the income tax of small and meager profit enterprises, and reduced or exempted taxes by nearly 1000 billion yuan. Small and medium-sized enterprises are divided into three types: medium-sized, small-sized and micro-sized. The specific standards are formulated according to the employees, operating income, total assets and other indicators, combined with the characteristics of the industry.

Applicable industries include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electricity, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal service, accommodation, catering, information transmission (including telecommunications, Internet and related services), software and information. Other industries not listed (including scientific research and technical services, water conservancy, environment and public facilities management, residential services, repairs and other services, social work, culture, sports and entertainment, etc.).

What are small and medium-sized enterprises, small and micro enterprises and small and low-profit enterprises?

1. Overview of small and medium-sized enterprises: refers to enterprises established in the People's Republic of China according to law with relatively small personnel scale and operation scale, including medium-sized enterprises, small enterprises and micro enterprises.

2. Overview of small and micro enterprises: it is a general term for small enterprises, micro enterprises and family workshop enterprises.

3. Overview of small-scale low-profit enterprises: refers to self-employed (including unpaid family employees) and self-employed small enterprises.

Legal basis:

Law of the People's Republic of China on the Promotion of Small and Medium-sized Enterprises

Article 11 The state implements a tax policy that is conducive to the development of small and micro enterprises, and implements measures such as deferring, reducing or exempting enterprise income tax and value-added tax for qualified small and micro enterprises in accordance with regulations, simplifying tax collection and management procedures, and reducing the tax burden of small and micro enterprises. Article 12 The State shall implement preferential policies such as reduction or exemption of administrative fees for small and micro enterprises to reduce their burdens. Article 2 The term "small and medium-sized enterprises" as mentioned in this Law refers to enterprises established within the territory of the People's Republic of China according to law with relatively small personnel and operation scale, including medium-sized enterprises, small enterprises and micro enterprises.

The criteria for the classification of medium-sized enterprises, small enterprises and micro-enterprises shall be formulated by the comprehensive management department responsible for the promotion of small and medium-sized enterprises in the State Council in conjunction with the relevant departments in the State Council, according to the employees, operating income, total assets and other indicators, combined with the characteristics of the industry, and submitted to the State Council for approval.