Legal analysis: 202 1 The classification standard of small, medium and micro enterprises is mainly based on the Notice on Statistical Classification of Large, Medium and Small Enterprises (20 17) issued by the National Bureau of Statistics in 20 17. According to the relevant notice, whether an enterprise is a medium-sized enterprise or a small micro-enterprise needs to be determined according to factors such as its own employees, operating income and total assets. Specifically, according to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises, enterprises with an annual taxable income of no more than 3 million yuan, no more than 300 employees and total assets of less than 50 million yuan belong to small and low-profit enterprises. Micro-industrial enterprises mainly refer to enterprises with less than 20 employees and annual operating income of less than 3 million yuan.

Legal basis: statistical classification of large, medium and small enterprises

Article 4 Enterprises in China are classified into four categories: large, medium, small and micro, according to industry categories, medium and combination categories, and based on employees, operating income, total assets and other indicators or alternative indicators. See the attached table for specific division standards.

Article 5 The division of enterprises shall be determined once a year by the comprehensive statistical department of the government according to the annual statistical report, and the statistical data shall not be adjusted in principle.