Criteria for judging small and micro enterprises (the above items are required):
1, (at the beginning of the season+at the end of the season) /2≤300 people.
2. (Total assets at the beginning of the season+total assets at the end of the season)/2 ≤ 50 million yuan.
3. The state restricts or prohibits industries from choosing "No"
4. Small low-profit enterprises choose "Yes"
Extended data:
1, after going through the tax registration, you must go to the tax authorities for tax declaration, which is stipulated in this tax administration law.
As for which tax authority to file tax returns, it depends on which tax you are involved in. You should declare and pay taxes to the tax authorities that manage this tax.
Generally speaking, if you are an industry or enterprise, you should declare national tax and local tax. If it is a service industry, you have to run on both sides. Most of the taxes of Sino-foreign joint ventures and new enterprises are managed by national tax, and only urban property tax, stamp duty and personal income tax are managed by local tax. Exempt from urban construction tax and foreign enterprise education surcharge.
4. If you have no income, you should go to the tax authorities to ask for the relevant tax returns, and then stamp the blank form and hand it in.
5. Some tax returns can't be empty, such as personal income tax return, which may be tax deductible if employees earn more than 5,000 yuan a month, and stamp duty return, which is based on registered capital × five ten thousandths and urban property tax return. It is calculated according to the value of the company's land and real estate.