Small-scale low-profit enterprises refer to enterprises engaged in industries that are not restricted or prohibited by the state and meet the following standards. The latest standards for small and low-profit enterprises are as follows:
(1) The annual taxable income of industrial enterprises shall not exceed 300,000 yuan, the number of employees shall not exceed 100, and the total assets shall not exceed 30 million yuan;
(2) The annual taxable income of the enterprise shall not exceed 300,000 yuan, the number of employees shall not exceed 80, and the total assets shall not exceed 6,543,800 yuan.
What are the preferential income tax policies for small and low-profit enterprises?
The enterprise income tax of small-scale low-profit enterprises is reduced or exempted, and the part of the annual taxable income of small-scale low-profit enterprises does not exceed 6,543,800 yuan, which is included in the taxable income at a reduced rate of 25%, and the enterprise income tax is paid at a reduced rate of 20%; If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
Generally speaking, the criteria for judging small-scale low-profit enterprises mainly include the following six aspects:
1。 Operating income: Operating income is an important indicator to judge the scale of an enterprise. Different countries and regions have different upper limits on the operating income of small and low-profit enterprises. Generally speaking, an enterprise whose operating income does not exceed a certain amount or whose annual sales do not exceed a certain amount can be identified as a small and meager profit enterprise.
2。 Pure profit: pure profit is the embodiment of enterprise profitability. Generally speaking, the net profit of small-scale low-profit enterprises should be limited to a certain range, that is, the annual net profit does not exceed a certain amount, or the profit rate does not exceed a certain proportion.
3。 Asset scale: Asset scale is also an important indicator to judge the scale of an enterprise. Generally, the asset scale of small and low-profit enterprises should be within a certain range, that is, the total assets do not exceed a certain amount or the net assets do not exceed a certain amount.
4。 Number of employees: The number of employees is an important indicator to measure the scale of an enterprise. Generally, the number of employees in small and low-profit enterprises should be limited to a certain range, that is, the number of employees should not exceed a certain number.
5。 Registration category: Some countries and regions will also consider the registration category when judging small and meager profit enterprises, that is, according to the legal form and registration type of enterprises, such as individual industrial and commercial households, partnerships or limited liability companies.
6。 Industry classification: Some countries and regions will set different standards for small and low-profit enterprises according to the characteristics of different industries. For example, for specific industries or innovative enterprises, the standards for small and low-profit enterprises may be relaxed.
It should be noted that different countries and regions may have different evaluation criteria for small and meager profit enterprises. Therefore, in the specific operation process, enterprises need to determine whether they belong to small-scale low-profit enterprises and enjoy corresponding policy treatment according to the relevant regulations of the country or region where they are located.
To sum up, the criteria for judging small and low-profit enterprises mainly include operating income, net profit, asset size, number of employees, registration category and industry classification. Enterprises need to meet various restrictions within the prescribed scope before they can be recognized as small and low-profit enterprises.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).
Paragraph 1 of Article 28 of the Enterprise Income Tax Law
Eligible small-scale low-profit enterprises 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.