Small and medium-sized enterprises (SMEs) is a relative concept, which is an economic unit with smaller personnel scale, smaller assets scale and smaller operation scale compared with large enterprises in the industry. At present, China mainly divides 16 industries according to employees, operating income, total assets and other indicators, combined with industry characteristics. For example, industrial enterprises are small and medium-sized enterprises with less than 1000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan. Small and medium-sized enterprises have a single financing mode and lack direct market financing channels. Small and medium-sized enterprises can rarely raise funds by issuing bonds, and few enterprises can issue shares for listing. According to statistics, more than 50% of SMEs in China mainly rely on commercial bank loans and private loans. Moreover, due to the small scale, uncertain development prospects, low credit level and asymmetric information with financial institutions such as banks, the transaction costs and risks of financial institutions providing credit to SMEs increase, making it difficult for SMEs to borrow from banks.
Legal basis:
Company Law of the People's Republic of China
Article 3 A company is an enterprise legal person, which has independent legal person property and enjoys legal person property rights. The company is liable for its debts with all its property. Shareholders of a limited liability company shall be liable to the company to the extent of their subscribed capital contribution; Shareholders of a joint stock limited company shall be liable to the company to the extent of the shares subscribed by them.
Article 4 Shareholders of a company shall enjoy the right to return on assets, participate in major decisions and choose managers according to law.
Article 5 A company engaged in business activities must abide by laws, administrative regulations, social ethics and business ethics, be honest and trustworthy, accept the supervision of the government and the public, and assume social responsibilities. The legitimate rights and interests of the company are protected by law and shall not be infringed.
Derivative problem:
What are the preferential tax policies for small and micro enterprises?
Preferential tax policies for small and micro enterprises in 2022: 1. Small and micro enterprises with monthly sales of less than 654.38+10,000 yuan shall pay taxes on a quarterly basis, and small and micro enterprises with quarterly sales of less than 300,000 yuan shall be exempted from VAT. 2. The annual taxable income of small and micro enterprises is less than 6,543.8+0,000 yuan, which is included in the taxable income at a reduced rate of 25%, and then corporate income tax is paid at a rate of 20%. Enterprise income tax is calculated at the tax rate of100000 yuan to 3 million yuan. From April 1 day in 2026 to February 3 1 day in 2022, if the total monthly sales of small-scale taxpayers does not exceed15,000 yuan (the quarterly sales do not exceed 450,000 yuan), the value-added tax shall be exempted. 2021April1-2021February 3 1, 3% small-scale taxpayers reduced their taxes 1%.