Small and micro enterprises are collectively referred to as small enterprises, micro enterprises, family-run enterprises and individual industrial and commercial households. In China, the criteria for identifying small and micro enterprises are based on employees, operating income, total assets and other indicators, combined with specific industry characteristics. According to Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), small-scale low-profit enterprises 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. To sum up, small and micro enterprises have different recognition standards in different industries, involving agriculture, forestry, animal husbandry and fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and management, property management, leasing and business services. This lawyer suggests that you judge whether you belong to small and micro enterprises according to the industry field of the company. 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.