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Agricultural construction banner of inland revenue department
Small and micro enterprises do not need to go to the tax bureau for filing, but can identify themselves according to national standards, and make tax returns based on this, and accept the supervision and inspection of the tax bureau.

Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households, which was put forward by the economist Professor Lang Xianping. 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 their burden.

Classification of enterprises: The industries to which this regulation applies 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 and information transmission (including telecommunications, Internet and related services) Leasing and business services, 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.).

Compared with the maturity of large enterprises, small and micro enterprises have a big gap in management system, talent allocation and capital, which has become the main obstacle for enterprises to apply informatization. According to statistics, there are more than 40 million small and medium-sized enterprises in China, of which the proportion of informatization is less than 10%. Due to the lack of information support, the management of most small and micro enterprises is in an extensive and chaotic state, which leads them to be at a disadvantage in market competition, and it is easy to go bankrupt because of the competition of large and medium-sized enterprises, which also restricts the further development of small and micro enterprises.