Its definition standard is: it belongs to unrestricted and prohibited industries nationwide, and it has annual tax payment conditions. And meet the following three conditions:
1, the taxable income of the enterprise 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.
Eligible small-scale low-profit enterprises refer to enterprises engaged in industries not restricted or prohibited by the state and meeting the following conditions: industrial enterprises, with annual taxable income of no more than 300,000 yuan, employees of no more than 100, and total assets of no more than 30 million yuan; 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 exceed 6,543,800 yuan. According to the scale of business income, the scale of employees and the total assets, the enterprises in different industries are divided into four categories: large enterprises, medium-sized enterprises, small enterprises and micro enterprises. Taking industrial enterprises as an example, small industrial enterprises refer to those with more than 20 employees and less than 300 employees; And the operating income is more than 3 million yuan and less than 20 million yuan; Micro-industrial enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.
Legal basis: People's Republic of China (PRC) Company Law.
Article 6 To establish a company, it shall apply to the company registration authority for registration of establishment according to law. Those that meet the conditions for establishment as stipulated in this Law shall be registered as limited liability companies or joint stock limited companies respectively by the company registration authority; Those who do not meet the conditions for establishment as stipulated in this Law shall not be registered as a limited liability company or a joint stock limited company.
Where laws and administrative regulations stipulate that the establishment of a company must be approved, the approval procedures shall be handled according to law before the company is registered.
The public may apply to the company registration authority to inquire about the registered items of the company, and the company registration authority shall provide inquiry services.
Article 7 A company established according to law shall be issued a business license by the company registration authority. The date of issuance of the business license of the company is the date of establishment of the company.
The company's business license shall specify the company's name, domicile, registered capital, business scope, name of legal representative and other matters.
Where the matters recorded in the company's business license change, the company shall register the change according to law, and the company registration authority shall issue a new business license.