For the division of small and medium-sized enterprises, statistics and taxation are different.
Statistically, enterprises are classified by industry first, and then small and medium-sized enterprises are divided into medium-sized, small-sized and micro-sized according to the standards of employees, operating income and total assets. The division of the number of employees is not always 50.
Among the preferential income tax policies, one is for small and low-profit enterprises. This involves the requirements for the total assets of the enterprise, the number of employees and the taxable income. In the past, there were differences in the number of employees between industrial enterprises and other enterprises, but the requirements were not more than 100 and 80 respectively, not 50. This year, the standards for small and low-profit enterprises were further relaxed, and the number of employees rose to 300. Therefore, whether there are more than 50 employees has no effect on enterprises enjoying preferential tax policies.
For enterprises, some places with limited numbers still need special attention. For example, in a limited liability company, the number of shareholders should not be limited to more than 50, and it is necessary to enjoy preferential policies for small and meager profit enterprises to ensure that the number of employees does not exceed 300. The number of employees includes the number of employees who have established labor relations with enterprises and the number of workers who have been dispatched by enterprises. It is determined by the quarterly average of the whole year.
Quarterly average = (value at the beginning of the season+value at the end of the season) ÷2
Annual quarterly average = sum of annual quarterly average ÷4
If it exceeds the standard, you will not enjoy the preferential treatment of small and meager profit enterprises and increase the tax burden. So pay special attention.
So generally speaking, although many small and micro enterprises will mark no more than 50 people, this is also the actual situation. Many entrepreneurial teams with more than 50 people began to show the lack of management ability. As far as the enterprise itself is concerned, it also needs to pay attention to the number of employees, shareholders and other indicators in order to apply policies and enjoy preferential treatment.
From the company itself, the number of people in the company will not change the nature of the company itself. Enterprises are classified according to the number of enterprises for a certain need or specific purpose.
According to the needs of statistical work, the state classifies domestic enterprises into four categories: large, medium, small and micro according to operating income, number of employees or total assets.
According to the above three indicators, the annex to the Notice divides enterprises into four categories in detail by industry. A certain type of enterprise can only be classified into this category if it meets two indicators at the same time. For example, an industrial enterprise with 500 employees and an income of less than 20 million is classified as a small enterprise.
In the above table, except for the construction industry, other industries use the indicator of employees in the classification of enterprise types. Except for the wholesale industry, where 20-50 people belong to medium-sized enterprises, companies with 1-50 people are either small enterprises or micro enterprises.
According to China's company law, a limited liability company must have less than 50 shareholders.
This regulation on the number of shareholders is not necessarily related to the number of enterprises. There is no need to discuss why the maximum number of shareholders in a limited liability company in the Company Law is 50.
There are two main provisions for enjoying tax incentives according to the number of enterprises:
(1) Preferential treatment of enterprise income tax
According to the Notice on Implementing Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [20 19] 13), small and micro enterprises meet the requirements of 2019.1.65438-20268+0.5038.0000.
(2) Protection and treatment for the disabled
"Overall Plan on Improving the Employment Security Fund System for the Disabled to Better Promote the Employment of the Disabled", the fourth paragraph of Article 2 of this plan stipulates that from June 5438+ 10, 2020, small and micro enterprises with no more than 30 employees will be temporarily exempted from collecting the employment security fund for the disabled.
In addition, it is noted that the employment security fund for the disabled is collected and managed by the Disabled Persons' Federation, which is not a tax preference and is collected by the tax authorities. At present, in addition to the residual insurance, trade union funds and social security fees have been or will be collected through taxes.
A limited liability company must have less than 50 shareholders. More than 50 people need to register a joint-stock limited liability company. Joint-stock limited liability companies are difficult to register, with strong government supervision and few tax incentives.
If you really have more than 50 shareholders but don't want to register a limited liability company, you can consider setting up a limited partnership as a shareholding platform to reduce the number of shareholders.
This question and answer aims to reveal the present situation of small and medium-sized enterprises. The number of employees employed by the company will not have a substantial impact on the nature of the company, but it will affect the small and medium-sized enterprises to enjoy some preferential tax policies.
First, the status quo of SMEs
On 20 19, the inclusive preferential tax policies for small and micro enterprises were introduced, and the online discussion was very lively. According to official information, 85% of the business entities in China can meet the conditions for enjoying the inclusive tax preferential policies for small and micro enterprises.
This means that 85% of the business entities belong to small and micro enterprises. Most (quantitative) commercial entities in China have few assets, few employees and low absolute annual profits. There are nearly 50 million small and micro enterprises, with a large number, and the scale of a single subject is relatively small. If large enterprises are compared to molecules or macromolecules of economic components, small and micro enterprises can only be regarded as neutrons or protons of economic components at best.
The current situation of small and medium-sized enterprises is characterized by small size, and the number of employees is generally between 1-49. Since the implementation of the subscription system, there have even been "zombie" companies with no employees and no employment for a long time. Moreover, this situation is not a deliberate phenomenon in order to achieve a certain goal.
Especially in the context of rising labor costs and social security costs, the contradiction between the difficulty in recruiting workers and the inability to recruit people in small and medium-sized enterprises has become increasingly prominent. If you can streamline personnel, you can streamline them. If you can't recruit people, you will never raise an extra idle person.
Second, the restrictions of economic law on the "personnel" of small and medium-sized enterprises
The author has read a lot of laws and regulations related to small and medium-sized enterprises. The current laws and regulations have no mandatory norms for employees of business entities except the restrictions on employees in a certain historical period. In other words, the current policies are to encourage small and medium-sized enterprises to promote employment and increase employment, and enterprises that especially solve the employment of special groups can also obtain relevant preferential policies.
In the relevant norms of economic and legal relations, the only restriction on the "personnel" of small and medium-sized enterprises is to make clear restrictions and requirements on the number of shareholders.
Among the organizational forms of small and medium-sized enterprises, the most common organizational form "limited liability company" has 1-50 shareholders, and the shareholders of a limited liability company with more than one person and two persons shall not exceed 50.
Another main organizational form of small and medium-sized enterprises, individual industrial and commercial households, have no legal personality, so there is only one person in charge of the enterprise. In addition, some unreasonable restrictions on the number of employees in the historical period have also been abandoned!
Therefore, the industrial and commercial regulations only limit the number of shareholders or responsible persons, and the guiding and mandatory regulations for employees have been completely abolished. There is no relevant basis for "1-49 people, or more than 50 people" in the title!
The third is the restriction of "inclusive tax preferential policies for small and micro enterprises" on employees.
From 20 19, the inclusive preferential tax policy for small and micro enterprises was promulgated and implemented, and the preferential part of enterprise income tax must meet three main conditions at the same time. One of the conditions is that the average number of employees in a corporate enterprise shall not exceed 300.
In other words, taxpayers who have an average of less than 300 employees and meet the other two conditions can enjoy preferential corporate income tax policies. 300 people and 50 people are worlds apart and have no guiding significance.
From the limit of 300 employees, it can be seen that whether it is 1-49 employees, 50 employees, 50 to 300 employees, the company enjoys the same inclusive tax preferential policies. In practical work, it is absolutely unnecessary for taxpayers to limit the number of employees to less than 50 because of this preferential tax policy.
Four, from the per capita output value and break-even point analysis of inclusive tax preferential policies.
1) Deduction of output value of SMEs
On the premise of capital preservation, the per capita output value needs to be equal to the per capita wage (taking the average social wage in Yunnan Province in 20 18 as an example); However, under the premise of capital preservation, it is reasonable to use part of the profits to pay wages; Set the gross profit margin of SMEs at 25%. Calculate the output value of 49 people as follows:
1, and the per capita wage is 5 178 yuan;
2. Under the premise of not losing money, the gross profit margin is used to pay wages, and the per capita output value =5 178÷25%=207 12 yuan;
3. The monthly output value of 49 people = 20712× 49 =1014888 yuan;
4.49 people's annual output value =1014888×12 =12178656 yuan.
2) the output value of preferential tax policies
1, asset size
Among the inclusive preferential tax policies, the one closest to the output value is "the asset scale does not exceed 50 million yuan". Although the sales revenue (output value) is not directly related to the asset size of the enterprise; The annual sales income (output value)120,000 yuan of enterprise assets will generally not exceed 50 million yuan in small and medium-sized enterprises. Some high-tech enterprises with light assets will not exceed 50 million yuan.
2. The annual profit shall not exceed 3 million yuan.
The annual output value1more than 2 million yuan, calculated by the break-even point of life. The essence of capital preservation is that the profit is zero or close to zero. There is no saying that the annual profit exceeds 3 million.
3. Summary
A company with 49 employees or even more than 50 employees will not exceed the conditions for small and micro enterprises to enjoy preferential corporate income tax.
Verb (abbreviation of verb) to sum up.
To sum up, the scale of many companies is between 1-49 people, which is the status quo of small and medium-sized enterprises; Relevant economic and legal relations are not restricted by relevant employees; When enjoying the relevant preferential tax policies, the influence of 1-49 or more people generally does not exist.
Some companies limit the number of employees to less than 50, which is more an excuse for misunderstanding or excessive concern!