龙税税问我答 | 我公司原来就是小型微利企业，此次最新优惠政策出台后，小型微利企业的判断标准有没有变化？
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问：我公司原来就是小型微利企业，此次最新优惠政策出台后，小型微利企业的判断标准有没有变化？
答：没有变化。小型微利企业是指从事国家非限制和禁止行业，且同时符合年度应纳税所得额不超过300万元、从业人数不超过300人、资产总额不超过5000万元等三个条件的企业。
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