According to the provisions of Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law, the qualified small-scale 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.
The criteria for identifying small and micro enterprises are mainly determined by the number of employees, turnover, taxation and capital. The number of employees in small and micro enterprises is between 10-50, and the turnover of small and micro enterprises is generally not very high. So there is less tax to pay. Generally speaking, the annual taxable income does not exceed 300,000 yuan.
Abstract: The criteria for identifying small and micro enterprises are mainly determined by the number of employees, turnover, tax and capital. The number of employees in small and micro enterprises is between 10-50, and the turnover of small and micro enterprises is generally not very high. So there is less tax to pay. Generally speaking, the annual taxable income does not exceed 300,000 yuan. There are many loans for small and micro enterprises in the market, but many users still don't know what kind of enterprises they are and how to judge whether an enterprise is a small and micro enterprise. In fact, enterprises are generally divided into four types: large, medium, small and micro. Judging from the current statistics, small and micro enterprises now account for the majority of enterprises.
How to identify small and micro enterprises
Many lending institutions will launch loans specifically for small and micro enterprises, so what exactly are small and micro enterprises? What kind of enterprises are small and micro enterprises?
All enterprises in the world have large and small scales, which are generally divided into four types: large, medium, small and micro. Judging from the current statistics, small and micro enterprises now account for the majority of enterprises.
The identification criteria of small and micro enterprises are mainly based on the number of employees, turnover and tax. Capital, etc. The number of employees in small and micro enterprises is between 10-50, and the turnover of small and micro enterprises is generally not very high. Because the turnover is not high, there is less tax to pay. Generally speaking, the annual taxable income does not exceed 300,000 yuan. In addition, judging a small and micro enterprise can also be seen from the amount of enterprise capital. Generally, the total capital of small and micro enterprises is relatively low. Generally, the capital of industrial enterprises in small and micro enterprises does not exceed 30 million yuan, and the capital of other enterprises does not exceed 6.5438+million yuan.
If the industry is different, the identification standard of micro-enterprises will change slightly, but the basic impact will not be great.
How to register small and micro enterprises
In fact, as long as you have prepared the relevant information, you can go to the local industrial and commercial bureau for registration according to the normal process.
When registering an enterprise, you need to prepare relevant materials first, as follows:
1. Attachment of valid identity documents of all enterprise investors. If the investor is a company, a copy of the original business license of the company is required.
2. When registering a company, it is necessary to determine the amount of registered capital and the contribution of all investors.
3. To determine your own company name, you generally need to prepare at least five or more, as well as the general business scope of the company.
legal ground
Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law
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.