The answer is Not necessarily.
Many people may confuse these two, but in fact, they refer to different concepts of different tax types.
A small micro-profit enterprise refers to an enterprise engaged in non-restricted and prohibited industries by the state, and at the same time meets three conditions:
1. Annual profit not exceeding 3 million yuan,
2. Number of employees not exceeding 300
3. Total assets not exceeding 50 million yuan.
From the perspective of taxation, a small micro-profit enterprise refers to enterprise income tax and is a preferential enterprise for income tax.
If the enterprise meets these three conditions, it can be classified as a small micro-profit enterprise, and under the current tax preferential policies, the income tax can be paid at a rate of 5%.
Small-scale taxpayer enterprises are relative to value-added tax. With regard to value-added tax, enterprises are classified into general taxpayers and small-scale taxpayers. Generally, enterprises with sales of less than 5 million yuan within 12 consecutive months belong to small-scale taxpayers, and under the current tax preferential policies, the value-added tax rate is 1%, with value-added tax exempted for monthly income below 100,000 yuan.
Although they are different, there are also some connections between the two. Most small-scale taxpayers are small micro-profit enterprises. However, conversely, small micro-profit enterprises are not necessarily all small-scale taxpayers; they may also be general taxpayers. If the enterprise has low profits, even if it is a general taxpayer, it may still be a small micro-profit enterprise.
The criteria for identification are different, and the corresponding tax preferential policies enjoyed are also different. The identity of the enterprise can overlap or be independent of each other.