Individual industrial and commercial households belong to the form of natural person organization, not "enterprise", and there are essential differences between the two concepts. Don't think that self-employed individuals are relatively small, that is, "small and micro enterprises." Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family-run enterprises proposed by economist Professor Lang Xianping.
I. Small and micro enterprises
Small and micro enterprises are collectively referred to as small enterprises, micro enterprises and family workshop enterprises. In 20 15, China implemented the policy of starting point for small and micro enterprises and individual industrial and commercial households and the policy of halving income tax for small and low-profit enterprises, and reduced or exempted taxes by nearly10 billion yuan.
20 19 On March 5th, People's Republic of China (PRC) Li Keqiang, Premier of the State Council of the People's Republic of China said that the financing cost of small and micro enterprises would be reduced by 1 percentage point on the basis of 20 18. [1] Under the epidemic situation in 2020, in order to help small and micro enterprises tide over the difficulties, many departments in the State Council have successively issued various policies in the past six months, involving rent, tax, financing, operating costs and other aspects.
Second, drawing standards
1 These Provisions are formulated in accordance with the Law of People's Republic of China (PRC) on the Promotion of Small and Medium-sized Enterprises and Several Opinions of the State Council on Further Promoting the Development of Small and Medium-sized Enterprises (Guo Fa [2009] No.36).
2. Small and medium-sized enterprises are divided into three types: medium, small and micro. Specific standards are formulated according to employees, operating income, total assets and other indicators, combined with industry characteristics.
3. The industries to which these Provisions apply include: agriculture, forestry, animal husbandry, fishery, industry (including mining, manufacturing, electric power, heat, gas and water production and supply), construction, wholesale, retail, transportation (excluding railway transportation), warehousing, postal services, accommodation, catering and information transmission (including telecommunications, Internet and related services). Other industries not listed (including scientific research and technical services, water conservancy, environmental and public facilities management, residential services, repair and other services, social work, culture, sports and entertainment, etc.). ).
Third, preferential policies.
In order to reduce the burden on small and micro enterprises and promote their healthy development, the Ministry of Finance and the National Development and Reform Commission issued a notice in October 201165438 10, and decided to start from October 20 12 to October 20/kloc.
The notice pointed out that all relevant departments should urge the relevant charging units in the system to strengthen the registration and filing management of small and micro enterprises enjoying preferential charging policies to ensure that qualified small and micro enterprises enjoy preferential charging policies. The financial and price departments of all provinces, autonomous regions and municipalities directly under the Central Government should publicize the exempted administrative fees to small and micro enterprises through various news media, so that small and micro enterprises can fully understand and enjoy the preferential policies for fees. At the same time, it is necessary to strengthen supervision and inspection, and departments and units that fail to implement the policy of exempting administrative fees according to regulations shall be punished according to regulations, and the administrative responsibilities of the relevant responsible personnel shall be investigated.
legal ground
People's Republic of China (PRC) Civil Code
Fifty-fourth natural persons engaged in industrial and commercial operations are registered according to law and are individual industrial and commercial households. Individual industrial and commercial households can have a font size.
Article 56 The debts of individual industrial and commercial households, if operated by individuals, shall be borne by personal property; Family business, with family property; If it is indistinguishable, it shall be borne by family property.
The debts of rural contractors shall be borne by the property of farmers engaged in rural land contract management; In fact, if it is run by some peasant members, it will be borne by the property of those members.