The latest standards for identifying small and medium-sized enterprises in 2022

The criteria for dividing small and micro enterprises are mainly divided into three aspects: total assets, number of employees and tax indicators.

1. Total assets: no more than 30 million yuan for industrial enterprises and no more than100000 yuan for other enterprises;

(1) Construction industry: small enterprises with operating income of 3 million yuan or more and total assets of 3 million yuan or more; Micro enterprises with operating income of less than 3 million yuan or total assets of less than 3 million yuan;

(2) Real estate development enterprises: small enterprises with operating income of 6,543,800 yuan and total assets of 20 million yuan or more; Micro-enterprises refer to enterprises with operating income less than 6,543,800 yuan or total assets less than 20 million yuan.

2. Number of employees: no more than 65,438+000 in industrial enterprises and no more than 80 in other enterprises;

(1) industry: small enterprises with 20 or more employees, 100 or less employees and an operating income of 3 million yuan or more; Micro enterprises with less than 20 employees or operating income of less than 3 million yuan;

(2) Wholesale industry: small enterprises with 5 or more employees and 20 or less employees and an operating income of 6,543,800 yuan or more; Micro enterprises are enterprises with less than 5 employees or operating income of 6.5438+million yuan;

(3) Retail industry: small enterprises with employees 10 or more and operating income100000 yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than10 million yuan;

(4) Transportation industry: small enterprises with 20 or more employees and an operating income of 2 million yuan or more; Micro enterprises with less than 20 employees or operating income of less than 2 million yuan;

(5) Storage industry: small enterprises with 20 employees or more and operating income of 6,543,800 yuan or more; Micro enterprises are enterprises with less than 20 employees or operating income of 6.5438+0 million yuan;

(6) Postal industry: small enterprises with 20 or more employees and an operating income of 6,543,800 yuan or more; Micro enterprises are enterprises with less than 20 employees or operating income of 6.5438+0 million yuan;

(7) Accommodation industry: small enterprises with employees 10 and operating income 10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than10 million yuan;

(8) Catering industry: small enterprises with employees 10 and operating income100000 yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than10 million yuan;

(9) Information transmission industry: small enterprises with employees 10 and operating income10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than10 million yuan;

(10) Software and information technology service industry: small enterprises with employees 10 and operating income of 500,000 yuan or more; Micro-enterprises with employees 10 or operating income of less than 500,000 yuan;

(1 1) Property management: micro-enterprises with fewer employees 100 or operating income of less than 5 million yuan;

(12) Leasing and business services: employees 10, total assets10 million yuan and above small enterprises; Micro-enterprises refer to enterprises with less than 10 employees or total assets of less than10 million yuan;

(13) Other unlisted industries:/kloc-small enterprises with 0/0 or more employees; Micro enterprises with less than 10 employees;

3. Tax indicators: the annual taxable income of industrial enterprises does not exceed 300,000 yuan, and the annual taxable income of other enterprises does not exceed 300,000 yuan.

Legal basis:

Regulations for the implementation of the enterprise income tax law

Article 28 The qualified small-scale low-profit enterprises mentioned in the first paragraph 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.

Notice on printing and distributing the standards for small and medium-sized enterprises

Article 4

(1) Agriculture, forestry, animal husbandry and fishery. Small and medium-sized enterprises with operating income below 200 million yuan. Among them, medium-sized enterprises with an operating income of 5 million yuan or more, small enterprises with an operating income of 500,000 yuan or more and micro enterprises with an operating income of less than 500,000 yuan.

(2) industry. Small and medium-sized enterprises with 65438+ 10,000 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 3 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 3 million yuan.

(3) Construction industry. Small and medium-sized enterprises with operating income below 800 million yuan or total assets below 800 million yuan. Among them, medium-sized enterprises with operating income of 60 million yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of more than 3 million yuan and total assets of more than 3 million yuan; The operating income of micro-enterprises is less than 3 million yuan or the total assets are less than 3 million yuan.

(4) wholesale industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 400 million yuan. Among them, medium-sized enterprises with 20 or more employees and operating income of 50 million yuan or more; Small enterprises with 5 or more employees and operating income of 6.5438+million yuan or more; Micro-enterprises refer to enterprises with less than 5 employees or operating income of 6.5438+million yuan.

(5) retail industry. Small and medium-sized enterprises with less than 300 employees or operating income of less than 200 million yuan. Among them, medium-sized enterprises with 50 or more employees and operating income of 5 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(6) Transportation industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 30 million yuan and above; Small enterprises with more than 20 employees and operating income of more than 2 million yuan; Micro-enterprises refer to enterprises with less than 20 employees or operating income of less than 2 million yuan.

(7) warehousing industry. Small and medium-sized enterprises with less than 200 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

(8) Postal industry. Small and medium-sized enterprises refer to enterprises with less than 1000 employees or operating income of less than 300 million yuan. Among them, medium-sized enterprises with 300 employees and above and operating income of 20 million yuan and above; Small enterprises with 20 employees or more and an operating income of 6.5438+0 million yuan or more; Micro-enterprises refer to enterprises with less than 20 employees or operating income of 6,543,800 yuan.

(9) Accommodation industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(10) catering industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 or more, and their operating income is 20 million yuan or more; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(1 1) information transmission industry. Small and medium-sized enterprises refer to enterprises with less than 2,000 employees or operating income of less than1000,000 yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income10 million yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income less than 10 million yuan.

(12) Software and information technology service industry. Small and medium-sized enterprises refer to enterprises with less than 300 employees or operating income of10 million yuan. Among them, medium-sized enterprises have employees 100 and above, and their operating income1000000 yuan and above; Employees 10 and above, small enterprises with operating income of 500,000 yuan and above; Micro-enterprises refer to enterprises with less than 10 employees or operating income of less than 500,000 yuan.

(13) Real estate development and operation. The operating income of small and medium-sized enterprises is less than 2 million yuan or the total assets are less than 6.5438+0 million yuan. Among them, medium-sized enterprises with operating income of 6,543,800 yuan and above and total assets of 50 million yuan and above; Small enterprises with operating income of 6,543,800 yuan and above and total assets of 20 million yuan and above; Micro-enterprises refer to enterprises with operating income less than 6,543,800 yuan or total assets less than 20 million yuan.

(14) property management. Small and medium-sized enterprises with less than 1000 employees or operating income of less than 50 million yuan. Among them, medium-sized enterprises with 300 employees or more and operating income of 6,543,800 yuan or more; Employees 100 or more, small enterprises with operating income of 5 million yuan or more; Micro-enterprises refer to enterprises with less than 100 employees or operating income of less than 5 million yuan.

(15) Leasing and business services. Small and medium-sized enterprises refer to enterprises with less than 300 employees or total assets of 654.38+200,000 yuan. Among them, employees 100 and above, and total assets of 80 million yuan and above are medium-sized enterprises; Employees 10, small enterprises with total assets10 million yuan or more; Micro-enterprises refer to enterprises with less than 10 employees or total assets of less than10 million yuan.

(16) Other industries not listed. Small and medium-sized enterprises with less than 300 employees. Among them, employees 100 and above are medium-sized enterprises; Small businesses with 10 or more employees; Micro enterprises with less than 10 employees.