Small and medium-sized enterprises are divided into three types: medium-sized, small-sized, and micro-sized. The specific standards are based on indicators such as the number of employees, operating income, and total assets of the enterprise, combined with the characteristics of the industry.
The National Bureau of Statistics divides small and medium-sized enterprises mainly based on the number of employees, operating income or total assets. The division standards for different industries are different. For specific reference:
Related documents:
Science and technology-based small and medium-sized enterprises refer to enterprises that have obtained the registration number of science and technology-based small and medium-sized enterprises in accordance with the “Notice of the Ministry of Science and Technology, Ministry of Finance, State Administration of Taxation on Issuing the “Evaluation Method for Science and Technology-based Small and Medium-sized Enterprises” (Guo Ke Fa Zheng [2017] No. 115) .
Science and technology-based small and medium-sized enterprises must meet the following conditions at the same time:
(1) Resident enterprises registered in China (excluding Hong Kong, Macao and Taiwan regions).
(2) The total number of employees does not exceed 500, the annual sales revenue does not exceed 200 million yuan, and the total assets do not exceed 200 million yuan.
(3) The products and services provided by the enterprise do not belong to the categories prohibited, restricted or eliminated by the state.
(4) The enterprise has not had any major safety or major quality accidents or serious environmental violations or serious dishonesty in scientific research during the reporting year or within that year. The enterprise is not included in the list of abnormal business operations or serious illegal dishonesty.
(5) The comprehensive evaluation score obtained by the enterprise according to the evaluation indicators for science and technology-based small and medium-sized enterprises is not less than 60 points, and the score for science and technology personnel indicators must not be 0 points.
Related documents: Notice of the Ministry of Science and Technology, Ministry of Finance, State Administration of Taxation on Issuing the “Evaluation Method for Science and Technology-based Small and Medium-sized Enterprises” (Guo Ke Fa Zheng [2017] No. 115).”