Small and micro enterprises refer to small enterprises, micro enterprises, family workshop enterprises and individual industrial and commercial households. Its definition standard is: 1, and the taxable income of enterprises is less than 3 million; 2. The number of employees in the enterprise is less than 300; The total assets are below 50 million now. The concept of tax for small and micro enterprises is slightly different from other departments, mainly including three standards:

1, the total assets, industrial enterprises do not exceed 30 million yuan, other enterprises do not exceed100000 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 these three standards are the small and micro enterprises mentioned in the tax. To apply for the identification of small and micro enterprises, the following materials need to be prepared:

1, SME certification declaration form;

2. Original and photocopy of business license, organization code certificate and tax registration certificate shall be stamped with official seal;

3. The original and two copies of the financial audit report (or financial statement) of the enterprise in the previous year and stamped with the official seal;

4. The original and photocopy of the employee pension insurance certificate paid by the enterprise in the previous year (if the number of employees paid in the whole year has not changed, only the certificate of 65438+February is required) is stamped with the official seal;

5. Enterprises can carry relevant certificates to the industrial and information departments of all districts and cities.

Legal basis:

"Regulations for the Implementation of the Enterprise Income Tax Law" Article 92 The qualified small and 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:

(a) industrial enterprises, the annual taxable income does not exceed 300 thousand yuan, the number of employees does not exceed 100, and the total assets do not exceed 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.

Derivative problem:

What is a high-tech enterprise?

Enterprises engaged in the research and development, production and technical services of one or more high-tech products, such as electronics and information technology, bioengineering and new medical technology, new materials and application technology, advanced manufacturing technology, aerospace technology, modern agricultural technology, new energy and high-efficiency energy-saving technology, new environmental protection technology, marine engineering technology and nuclear application technology, and related technical products matching the above ten fields are called high-tech enterprises.