Large enterprise: refers to an enterprise with more than 2,000 employees, operating income of more than 400 million yuan and total assets of more than 80 million yuan, with listed subsidiaries as its main business.
Medium-sized enterprises: refers to enterprises with more than 500 employees, operating income of more than 20 million yuan and total assets of more than 5 million yuan, with listed subsidiaries as their main business.
Small enterprises: refers to enterprises with more than 50 employees, operating income of more than 3 million yuan and total assets of more than 6,543,800 yuan.
Micro-enterprises refer to enterprises with less than 5 employees, operating income of less than 6.5438+0 million yuan and total assets of less than 500,000 yuan.
Detailed division:
Employees: refers to the number of people working in enterprises, including full-time, part-time and temporary workers.
Operating income: refers to the total income obtained by an enterprise from selling products or providing services.
Total assets: refers to the total value of all assets owned by an enterprise, including fixed assets and current assets.
Main business has listed subsidiaries: it means that the main business or main assets of an enterprise have listed subsidiaries, or the main business or main assets of an enterprise are listed subsidiaries.
These standards are divided according to enterprise scale, number of personnel, operating income and total assets. Enterprises of different scales have differences in market position, competitiveness and financing ability, so it is necessary to formulate different classification standards to guide the classification and development of enterprises.
Three categories:
Industry classification: in addition to dividing enterprises by scale, enterprises can also be divided by industry characteristics. For example, enterprises in different industries such as manufacturing, service industry and financial industry may have differences in scale, number of personnel, operating income and total assets. Therefore, more specific standards can be formulated according to industry characteristics.
Regional classification: Enterprises in different regions may have differences in development environment and policy support. Therefore, more specific standards can be formulated according to regional characteristics to guide the classification and development of enterprises in different regions.
Innovative enterprises: in addition to dividing enterprises by scale and industry characteristics, enterprises can also be divided by innovation ability. For example, some enterprises may have advanced R&D capabilities and innovation capabilities, and these enterprises may have more advantages in market competition. Therefore, we can formulate the criteria for the division of innovative enterprises, guide enterprises to strengthen scientific research and development, and enhance their innovation ability.
To sum up, the criteria for dividing large, medium and small enterprises are enterprise scale, number of personnel, operating income and total assets. Enterprises of different scales have differences in market position, competitiveness and financing ability, so it is necessary to formulate different classification standards to guide the classification and development of enterprises. At the same time, more specific standards can be formulated according to industry characteristics, regional characteristics, innovation ability and other factors to better guide the development of different types of enterprises.
Legal basis:
Regulations of People's Republic of China (PRC) Municipality on the Implementation of 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.