1. Check the certificate of small and micro enterprises through official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).
On the homepage of official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), there is an entrance dedicated to the Tax Service Hall. After clicking, you can see the words "taxpayer credit information inquiry". On this page, select "intangible assets invoice" to query. In this website, you only need to enter the enterprise tax registration certificate number code and tax password to get the small and micro enterprise certificate of this enterprise.
2. Check the certificate of small and micro enterprises through the Industrial and Commercial Bureau. When inquiring about the certificate of small and micro enterprises online, you need to go to the website of the industrial and commercial bureau of the enterprise first. Find the "small and micro enterprise certificate" page, click the "online query" button, and then enter the business registration number and registered address of the enterprise to obtain the small and micro enterprise certificate. In addition, it is worth noting that during the inquiry, you may also need to enter the relevant information of the legal representative of the enterprise.
3. Contact the accounting firm to inquire about the certificate of small and micro enterprises. Certified public accounting firms can inquire about the relevant information of small and micro enterprise certificates in official website. For certified public accountants, the process of inquiring about small and micro enterprise certificates will be relatively simple. You only need to enter the name of the enterprise or the code of the tax registration certificate number of the other party to know the relevant information of the small and micro enterprise certificate of the enterprise.
Micro-enterprises have the following characteristics:
1, organization and management
Micro-enterprises have no formal organization and lack management content. Small and medium-sized enterprises have a clear organizational structure and formal management.
2. Financial support
The financing channels of micro-enterprises are mainly relatives, friends and acquaintances, and there are few formal financing channels. Small and medium-sized enterprises are jointly funded by partners * * *, and have financing links with formal financing channels.
3. Fixed capital.
Micro-enterprises have less fixed capital, and the tools and equipment needed for operation are rough and simple, and most of them are household necessities. Small and medium-sized enterprises have machines, equipment and special venues.
4. Sales model.
Micro-enterprises adopt direct sales, mainly serving the local market. Small and medium-sized enterprises are related to product-related industrial chains and supply chains.
5. Salary system.
Micro-enterprises have no formal salary system. Small and medium-sized enterprises have a formal salary system, and the post salary system is implemented.
6. Production and operation.
The business model of micro-enterprises is very similar, and most of them organize production and operation in the mode of "front village and back shop"; Lack of quality management, using labor-intensive technology and handicrafts; The operation mode is flexible and changeable. Small and medium-sized enterprises have certain procurement, production, inventory and quality management systems and certain competitive strategic choices.
7. Human resources
The employees of micro-enterprises are mainly family members, and most of them are people who cannot find jobs through formal employment channels. Small and medium-sized enterprises have a certain recruitment system, and most employees who enter the enterprise have received special professional training.
8. Financial accounting
Micro-enterprises do not and do not need to establish formal accounting subjects, and a small amount of irregular accounting activities are only to cope with the taxes paid. There is an accounting system for SMEs.
To sum up: when inquiring about the certificate of small and micro enterprises, pay attention to ensure that the information entered is accurate. In addition, if the certificate of small and micro enterprises cannot be found on the website of the tax bureau, it may be because the enterprise qualification does not meet the requirements or the relevant supporting documents are incomplete, and it is necessary to deal with relevant problems in time before it can be handled normally.
Legal basis:
People's Republic of China (PRC) Small and Medium-sized Enterprises Promotion Law
second
Small and medium-sized enterprises (SMEs) refer to enterprises with relatively small scale of personnel and operation established in People's Republic of China (PRC) according to law, including medium-sized enterprises, small enterprises and micro enterprises. The criteria for the division of medium-sized enterprises, small enterprises and micro-enterprises shall be formulated by the department responsible for promoting the comprehensive management of small and medium-sized enterprises in the State Council in conjunction with the relevant departments in the State Council, according to the indicators of employees, operating income and total assets, combined with the characteristics of the industry, and submitted to the State Council for approval.
Regulations for the implementation of the enterprise income tax law
Article 92
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.