On the identification conditions of small and meager profit enterprises

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.

1 October 20 12,1day to 20 15, 12, 3 1 day, and the annual taxable income is less than 60,000 yuan (including 60,000 yuan), the income of small and low-profit enterprises will be reduced by 50%.

The Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) was formulated in accordance with the provisions of the Enterprise Income Tax Law of People's Republic of China (PRC). It was adopted at the1197th executive meeting in the State Council on October 28th, 2007, and was adopted by People's Republic of China (PRC) on February 6th, 2007. * * * Chapter VIII 133.

Article 92 The qualified small-scale 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.

References:

? Baidu Encyclopedia-Regulations for the Implementation of Enterprise Income Tax in People's Republic of China (PRC)