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.
Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) refers to small and meager profit 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. To sum up, small and micro enterprises have different recognition standards in different industries, including 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. I suggest you judge whether it belongs to small and micro enterprises according to the industry field of the company.
skill
The above answer is only for the current information combined with my understanding of the law, please refer carefully!
If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.