The annual output value belongs to small and micro enterprises.

How much annual output value belongs to small and micro enterprises

According to the Notice on Relevant Issues Concerning Preferential Income Tax Policies for Small and Micro-Profit Enterprises jointly issued by China Ministry of Finance and State Taxation Administration of The People's Republic of China, it mainly includes: industrial enterprises, with an annual taxable income of no more than 3, yuan (RMB, the same below), no more than 1 employees and total assets of no more than 3 million yuan; Other enterprises, the annual taxable income does not exceed 3, yuan, the number of employees does not exceed 8, and the total assets do not exceed 1 million yuan.

The concept of taxation for small and micro enterprises is slightly different from that of other departments, which mainly includes three standards. First, the total assets should not exceed 3 million yuan for industrial enterprises and 1 million yuan for other enterprises; Second, the number of employees, no more than 1 in industrial enterprises and no more than 8 in other enterprises; The third is the tax target, and the annual taxable income does not exceed 3, yuan. "Those who meet these three standards are the small and micro enterprises mentioned in taxation. Does ktv belong to small and micro enterprises?

1. Small and low-profit enterprises in the Enterprise Income Tax Law: According to Article 92 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No.512 of the People's Republic of China and the State Council), 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:

(1

(2) For other enterprises, the annual taxable income shall not exceed 3, yuan, the number of employees shall not exceed 8, and the total assets shall not exceed 1 million yuan.

II. Small-scale VAT taxpayers: According to Article 28 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax (Order No.5 of State Taxation Administration of The People's Republic of China of the Ministry of Finance of the People's Republic of China), the standards of small-scale taxpayers mentioned in Article 11 of the Regulations are:

(1) taxpayers engaged in the production of goods or providing taxable services, and taxpayers mainly engaged in the production of goods or providing taxable services and concurrently engaged in goods.

(2) taxpayers other than those specified in item (1) of the first paragraph of this article have an annual taxable sales of less than 8, yuan.

the term "mainly engaged in the production of goods or providing taxable services" as mentioned in the first paragraph of this article means that the annual sales of taxpayers' goods production or providing taxable services account for more than 5% of the annual taxable sales.

so whether ktv belongs to small and micro enterprises depends on the specific situation. Do self-employed people belong to small and micro enterprises?

since November, 211, self-employed individuals have started to enjoy the preferential policy of "VAT and business tax are temporarily exempted for those whose monthly sales do not exceed 2, yuan" (see Decree No.65 of the Ministry of Finance). This time, the preferential policy is extended to small and micro enterprises, and there is a saying in the news that "qualified small and micro enterprises can enjoy the same tax policy as individual industrial and commercial households". It means that individuals benefit earlier. Do self-employed people belong to small and micro enterprises?

The concept of small and micro enterprises is that the annual taxable income is less than 3,, the number of employees in industrial enterprises does not exceed 1, the assets do not exceed 3 million, the number of employees in other enterprises does not exceed 8, and the total assets do not exceed 1 million yuan. At the same time, meeting the above three conditions can be recognized as small and micro enterprises.

Only when the three basic conditions of taxable income, personnel and assets are met

Does the car wash shop belong to small and micro enterprises?

something of a scale belongs to it. Many car wash shops are family workshops, and even small and micro enterprises can't be called! Does my unit's assets of 18 million belong to small and micro enterprises?

There are three criteria. First, the total assets should not exceed 3 million yuan for industrial enterprises and 1 million yuan for other enterprises; Second, the number of employees, no more than 1 in industrial enterprises and no more than 8 in other enterprises; The third is the tax target, and the annual taxable income does not exceed 5, yuan. "Those who meet these three standards are the small and micro enterprises mentioned in taxation. The reform of tax law is about the method of increasing the income of small and micro enterprises. Do self-employed individuals belong to small and micro enterprises?

First of all, the reform of tax law is related to the conversion between business tax and value-added tax.

Secondly, small-scale low-profit enterprises are related to corporate income tax.

make it clear that these are two concepts, not the same thing. Also, self-employed individuals are not enterprises, so there is no such thing as "small and micro enterprises". In addition to the general taxpayer who applies for VAT, the individual generally applies the 3% levy rate. Does partnership private placement belong to small and micro enterprises?

In July 215, before the Guiding Opinions on Promoting the Healthy Development of Internet Finance (hereinafter referred to as "Guiding Opinions") was issued by the People's Bank of China and the China Securities Regulatory Commission, there was no normative file to define private equity crowdfunding. The only reference is the Administrative Measures for Private Equity Crowdfunding (Trial) (Draft for Comment) issued by the Securities Industry Association at the end of 214 (hereinafter referred to as "Administrative Measures for Crowdfunding") and its Drafting Instructions.

1. The definition of crowdfunding in the Measures for the Administration of Crowdfunding is as follows: The term "crowdfunding of private equity" as mentioned in these Measures refers to the private equity financing activities conducted by the financier through the Internet platform for crowdfunding of equity (hereinafter referred to as "crowdfunding platform of equity"), and it is clearly defined that crowdfunding of private equity is a private offering.

2. The definition of crowdfunding organized by the International Securities Regulatory Commission "Drafting Notes": Crowdfunding refers to the activity of obtaining less funds from a large number of individuals or organizations to meet the financial needs of projects, enterprises or individuals through the Internet platform.

3. Why is it a non-public offering? Drafting Notes: Under normal circumstances, small and medium-sized enterprises or sponsors who choose equity crowdfunding for financing do not meet the conditions of current public offering approval. Therefore, under the framework of current laws and regulations, equity crowdfunding financing can only adopt non-public offering.

4. The Guiding Opinions of ten ministries define equity crowdfunding as follows: equity crowdfunding mainly refers to the activities of public small equity financing through the Internet. This definition completely subverts the "Crowdfunding Management Measures" and clearly puts forward the concept of "public equity financing".

5. In August 215, the Notice on Special Inspection of Institutions Carrying out Equity Financing Activities through the Internet (hereinafter referred to as "the Notice") not only followed the definition of ten ministries: Equity crowdfunding mainly refers to the activities of public small equity financing through the Internet, specifically, it refers to the disclosure of innovative entrepreneurs or small and micro enterprises through the Internet platform (Internet website or other similar electronic media) of equity crowdfunding intermediaries.

At the same time, it is clearly stipulated that:

Without the approval of the State Council Securities Regulatory Authority, no unit or individual may carry out equity crowdfunding activities. At this point, the nature of equity crowdfunding can be said to be conclusive: public offering.

6. The identification is based on the definition of crowdfunding by ten ministries and commissions and the CSRC, and there is a clear legal basis.

the definition of public offering in the securities law is public offering in any of the following circumstances: (1) issuing securities to unspecified objects; (2) More than 2 people have issued securities to specific objects; (3) Other issuance acts as stipulated by laws and administrative regulations.

advertising, public persuasion and disguised publicity are not allowed for non-public issuance of securities. The characteristics of public equity crowdfunding and the public (another characteristic recognized by the CSRC is small amount) determine the nature of its public offering.

The activities carried out by some market institutions in the Notice of CSRC in the name of "equity crowdfunding" are non-public equity financing or private equity investment fund raising through the Internet, which does not belong to the scope of equity crowdfunding financing stipulated in the Guiding Opinions.

1. Internet-based non-public equity financing (Internet-based non-public equity financing)

This concept may be transitional (the Internet does not necessarily mean being open to the public), and it should be synonymous with Internet-based non-public equity financing, which is the term used in the Measures for the Administration of OTC Securities Business Filing implemented by the Securities Association on September 1, 215.

Internet non-public equity financing can basically be regarded as a financing activity based on the Measures for Crowdfunding Management of the Securities Industry Association-at least it is characterized as a non-public offering. This is also a premise of our comparison, otherwise there is no comparison. If the premise changes, logic no longer exists.

Compared with the three characteristics of equity crowdfunding, Internet private equity financing has only one certain characteristic: private equity financing.

2. private equity fund raising through the internet (private equity fund raising)

the characteristics of private equity fund raising are just the opposite of crowdfunding: private, large and small.

Internet non-public equity financing and private equity fund raising

1. Different legal basis

The fundamental law on which Internet non-public equity financing is based is the Securities Law, followed by the Company Law; The fundamental law of private equity fund is Securities Investment Fund Law, followed by Company Law, Partnership Law, Trust Law and Securities Law.

2. The regulators are different

Internet financing is in the Securities Industry Association, and private equity funds are in the Securities Investment Fund Association.

3. Issuance method and scope

Private equity fund raising is much stricter than Internet non-public equity financing.

Internet non-public equity financing: Internet platforms prohibit publicizing or recommending financing projects to non-real-name registered users.

private equity fund: article 14 of the interim measures for the supervision and administration of private equity investment funds, private equity fund managers and private equity fund sales organizations shall not raise funds from units and individuals other than qualified investors, and shall not publicize and promote them to unspecified objects through newspapers, radio, television, the internet and other public media or lectures, reports, analysis meetings and notices, leaflets, mobile phone messages, wechat, blogs and emails.

4. The target of investors' investment is different

The target of internet financing investment is a specific project, and the investor is the shareholder; Private equity investors invest in a fund, which is a collection of property, and generally invest in several equity projects. Even if they invest in a project, investors become shareholders indirectly rather than directly through the fund, which is at a higher level.

the exit of private equity investment funds is complicated.

5. Different financing forms

Internet financing is limited to equity and shares, and private equity funds also include partnership shares, fund shares and other forms.

6. The legal consequences of illegal operations are different

the Supreme People's Court's Interpretation on Several Issues Concerning the Specific Application of Laws in the Trial of Criminal Cases of Illegal Fund-raising stipulates that anyone who issues stocks and bonds publicly without authorization shall be convicted and punished for the crime of issuing stocks, companies and corporate bonds without authorization; Issuing fund shares to raise funds without legal approval may constitute a conviction of illegal business operation. Does the labor service company belong to small and micro enterprises?

The criteria for judging small and micro enterprises are usually determined by registered capital.

However, labor service companies generally have millions of registered capital, so they do not belong to small and micro enterprises. Do general partnerships belong to small and micro enterprises?

not necessarily. the former is the enterprise model and the latter is the enterprise scale. Two concepts.