涉税名词一起学 | 小型微利企业系列问题（2）小型微利企业与小微企业之间的区别？

Core Viewpoint - The article clarifies the distinction between "small profit enterprises" and "small and micro enterprises," emphasizing that while the former is a specific term related to corporate income tax benefits, the latter is a broader category without strict definitions [3][4][5]. Group 1: Definitions and Distinctions - "Small profit enterprises" are defined by strict criteria including industry, taxable income, number of employees, and total assets, serving as a key to access corporate income tax benefits [3][6]. - "Small and micro enterprises" is a more general term that encompasses small and micro-sized businesses as defined by the Ministry of Industry and Information Technology and other governmental bodies, based on employee count, revenue, and total assets [3][6]. - All small profit enterprises fall under the category of small and micro enterprises, but not all small and micro enterprises qualify as small profit enterprises [5]. Group 2: Policy References - The determination of small profit enterprises is based on the announcement by the Ministry of Finance and the State Taxation Administration regarding tax and fee policies to support small and micro enterprises [6]. - The classification of small and micro enterprises follows the standards set in the "Standards for Classification of Small and Medium-sized Enterprises" issued in June 2011 [6].