1. The criteria for identifying small and micro enterprises in service industry are as follows:
(1) The total assets of industrial enterprises shall not exceed 30 million yuan, and those of other enterprises shall 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 300,000 yuan.
2. Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
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.
Second, how to deal with small and micro enterprises.
The process of handling small and micro enterprises is as follows:
1, check the name, get the application form for pre-approval of enterprise name from the industrial and commercial bureau, and fill in the company name to be taken;
2. Rent a house, rent an office in a special office building, sign a lease contract after renting a house, and ask the landlord to provide a copy of the real estate license;
3. To formulate the Articles of Association, which shall be signed by all shareholders;
4 lettering, with a business license to the lettering agency designated by the Public Security Bureau lettering;
5. Tax registration;
6. Open a bank account.