(1) Enterprises that have applied for industrial and commercial business licenses for less than 6 months;
(2) industrial enterprises with an annual operating income of less than 3 million yuan;
(3) commercial enterprises with an annual operating income of less than 2 million yuan;
(4) Other enterprises with annual operating income of less than 6,543,800 yuan.
In addition to enjoying tax-free income and small-scale low-profit enterprise concessions, enterprises and real estate development enterprises that enjoy other tax concessions, regardless of whether they meet the above conditions, shall issue verification reports in accordance with regulations.