Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family workshop enterprises. The criteria for identifying small and micro enterprises in China are based on employees, operating income, total assets and other indicators, combined with specific industry characteristics.

First, small and micro enterprises identification 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.

Two, individual industrial and commercial households enterprise standards:

1, 3% VAT is paid for goods sold and 5% business tax is paid for services provided.

2. At the same time, pay urban construction tax and education surcharge according to the sum of paid value-added tax and business tax.

3. There is about 2% personal income tax.

4. If the monthly income is less than 5,000 yuan, it shall be exempted from value-added tax or business tax, as well as urban construction tax and education surcharge.

5. The tax authorities generally implement a regular quota for individual industrial and commercial households, that is, give you a month's tax payable according to the area, lot, area and equipment. The tax authorities that have approved the collection generally implement a regular quota method for individual industrial and commercial households, that is, according to the area, location, area, equipment and other quota collection. They will give you a month's tax payable.

Three, the difference between small and micro enterprises and individual industrial and commercial households lies in:

1. Small and micro enterprises are generally well organized, while individual industrial and commercial households are operated by individuals or families. Moreover, small and micro enterprises can be legal persons or non-legal organizations, and individual industrial and commercial households are not legal persons.

2. Self-employed individuals do not enjoy the preferential policies of the state, have no investment risks, and do not need accounting. Small and micro enterprises are supported by various preferential policies of the state, and they also need to keep accounts and file tax returns in accordance with the requirements of the company law.

In terms of operation, self-employed individuals are not allowed to do import and export business, and are not allowed to store dangerous chemicals. Small and micro enterprises can do so as long as they meet the corresponding conditions. Third, in terms of tax rate, self-employed individuals can only apply to small-scale taxpayers (3%). Small and micro enterprises are also small-scale taxpayers at first, but when they grow up, they can apply for general taxpayers. Small and micro enterprises pay enterprise income tax and value-added tax, and self-employed individuals pay personal income tax.

3. In organizational form, self-employed individuals are essentially natural person organizations, and natural persons assume unlimited responsibilities for their own operations. Small and micro enterprises are legal organizations, and shareholders are limited to their capital contributions and bear limited liability for corporate debts.

Legal basis:

Regulations of People's Republic of China (PRC) Municipality on the Implementation of Enterprise Income Tax Law

Article 92 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:

(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.

People's Republic of China (PRC) Civil Code

Fifty-fourth natural persons engaged in industrial and commercial operations are registered according to law and are individual industrial and commercial households. Individual industrial and commercial households can have a font size.

Article 56 The debts of individual industrial and commercial households, if operated by individuals, shall be borne by personal property; Family business, with family property; If it is indistinguishable, it shall be borne by family property.

The debts of rural contractors shall be borne by the property of farmers engaged in rural land contract management; In fact, if it is run by some peasant members, it will be borne by the property of those members.