(1) Small and medium-sized enterprises with less than 1000 employees or operating income of less than 400 million yuan;

(2) Medium-sized enterprises with 300 employees or more and an operating income of 20 million yuan or more;

(3) Small enterprises with 20 or more employees and an operating income of 3 million yuan or more;

(4) Micro enterprises with less than 20 employees or operating income of less than 3 million yuan.

According to China's "Notice on Printing and Distributing the Standard Provisions for Small and Medium-sized Enterprises", it is generally judged according to the employees, operating income, total assets and other indicators of the enterprise, combined with the characteristics of the industry. Small and medium-sized enterprises include agriculture, forestry, animal husbandry, fishery, industry, construction, wholesale, retail and transportation.

Special preferential policies that SMEs can enjoy:

1, small and low-profit enterprises can enjoy a preferential tax rate of 20%. Enterprise income tax shall be levied at a reduced rate of 20% for small-scale enterprises engaged in industries that are not restricted or prohibited by the state and meet the following conditions: 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; 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 exceed 6,543,800 yuan.

2. The collection rate of small-scale taxpayers' value-added tax is reduced. According to the Provisional Regulations on Value-added Tax and its detailed rules for implementation, the annual sales of small-scale taxpayers applying for the qualification of general taxpayer decreased from 6.5438+0.00 million yuan in the past to 500,000 yuan, and the annual sales of commercial enterprises decreased from 6.5438+0.8 million yuan to 800,000 yuan, so the threshold for small-scale enterprises to enter the general taxpayer of value-added tax became relatively low. At the same time, regardless of industrial enterprises or commercial enterprises, the value-added tax collection rate of small-scale taxpayers has dropped from the past 6% and 4% to 3%.

3, approved enterprise taxable income rate range standard is reduced. The new enterprise income tax collection method reduces the taxable income rate standard of enterprises. Among them, the manufacturing industry was adjusted from 7% ~ 20% to 5% ~ 15%, the entertainment industry from 20% ~ 40% to 15% ~ 30%, the transportation industry from 7% ~ 20% to 7% ~ 15%, and the catering industry from/. At the same time, the new method has specially increased agriculture, forestry, animal husbandry and fishery, and the taxable income rate is 3% ~ 10%.

Indirect preferential policies for small and medium-sized enterprises:

Support the financing of small and medium-sized enterprises. Income from credit guarantee or re-guarantee business (excluding credit rating, consulting and training income) obtained by non-profit SME credit guarantee and re-guarantee institutions established for SME financing shall be exempted from business tax within three years from the date when the competent tax authorities go through the tax exemption procedures.

If a venture capital enterprise invests in unlisted small and medium-sized high-tech enterprises by means of equity investment for more than 2 years (including 2 years), the taxable income of the venture capital enterprise can be deducted in the year when the equity is held for 2 years. If the deduction is insufficient in the current year, it can be carried forward in future tax years.

Donations made by enterprises, institutions, social organizations, individuals and other social forces to the SME Technology Innovation Fund Management Center of the Ministry of Science and Technology through public welfare social organizations and state organs are allowed to be deducted before calculating and paying income tax for the part within the total annual profit of enterprises 12% and personal taxable income of 30%.

What are the requirements for applying for the establishment of a sole proprietorship enterprise?

1. The investor is a natural person;

2. It has a legal enterprise name;

3. The amount of investment declared by the investor;

4. Having a fixed production and business operation place and necessary production and business operation conditions;

5. Necessary staff.

Legal basis:

People's Republic of China (PRC) Small and Medium-sized Enterprises Promotion Law

Article 2 The term "small and medium-sized enterprises" as mentioned in this Law refers to enterprises with fewer employees and smaller business scale 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 comprehensive management department of the State Council responsible for promoting the development of small and medium-sized enterprises in conjunction with the relevant departments of 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.