Identification standard of small and micro enterprises in service industry

The criteria for identifying small and micro enterprises in the service industry are as follows:

1, industrial enterprises, the annual taxable income of enterprises does not exceed 300,000 yuan, the number of employees does not exceed 100, and the total assets do not exceed 30 million yuan;

2. 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;

3. Small and micro enterprises have different recognition standards in different industries, including agriculture, forestry, animal husbandry and fishery, industry, construction, wholesale, retail, transportation, warehousing, postal services, accommodation, catering, information transmission, software and information technology services, real estate development and management, property management, leasing and business services. Judging whether it belongs to small and micro enterprises according to the industry field of the company.

Legal basis: Article 92 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC).

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.