From the perspective of China and State Taxation Administration of The People's Republic of China, do companies with turnover exceeding 400 million yuan belong to small and medium-sized enterprises?
According to the provisions of the Notice of the National Bureau of Statistics on Printing and Distributing the Classification Measures for Large, Medium and Small Enterprises, large, medium and small enterprises should be distinguished according to the comprehensive judgment of their industries, operating income and employees. You can use Baidu's search engine to query legal documents and compare them according to the standards in its schedule.