Industry Watch

Northland Consulting View

Exploration of industry category judgment of sub-scale manufacturing enterprises

Release date: 2024-03-22

Source: Beijing International Engineering Consulting Co., LTD


Evaluation series studies  



From the perspective of solving the needs of the government side and reducing the burden of enterprises as the starting point, BEC analyzes how to judge whether the enterprises below the scale that are not standardized are manufacturing enterprises, so as to provide references for the decision-making and evaluation of industry management departments。

The concept of manufacturing enterprises below the scale

According to the national standard "Classification of National Economic Industries", the first two industry code 06-46 enterprises belong to industrial enterprises, including mining, manufacturing and electricity, gas and water production and supply industry。Manufacturing companies fall within the range of 13-43 for the top two industry codes in the category of industrial companies,General understanding refers to the energy, equipment, materials, tools, technology, capital, manpower and information in accordance with market requirements,By manufacturing process,The industry of transforming into large tools, industrial goods and consumer products for people to use and utilize,Its products have tangible products, products can be stored, quality can be directly measured, sales and production separation and other significant characteristics。

At present, China's statistical work is in practice,The legal entity that has reached a certain scale, qualification or quota is habitually called the "four on" enterprise,Among them, industrial enterprises above designated size are industrial legal entities with annual main business income of 20 million yuan or more;An industrial legal entity that does not meet the above standards is regarded as an industrial enterprise below the designated size,Manufacturing legal entities that do not meet the above standards are regarded as manufacturing enterprises below the scale。

A practice-based approach to judgment

Whether an enterprise below the scale belongs to a manufacturing enterprise is generally based on the enterprise data and can be comprehensively analyzed through comprehensive means, so as to obtain reliable and accurate judgment results (as shown in the figure).。



In practice, government departments and assessment agencies generally do not require enterprises to provide complete data in order to control risks, reduce the burden on enterprises and improve audit efficiency, so the above methods are difficult to implement efficiently。This paper summarizes a set of feasible methods based on risk, efficiency, accuracy and other factors。The details are as follows:


Open data filtering

Through the preliminary screening of the enterprise name and business scope, the enterprise name contains the words "science and technology" and "trade" or the business scope does not include production and processing, generally does not belong to the manufacturing enterprise。Open data screening does not require the company to provide information, and can be carried out simultaneously when verifying the basic information of the company。


Tax information checking




General taxpayers provide processing, repair and other services,The VAT rate is usually 13%,In the service sector, it was 9 percent and 6 percent,Therefore, enterprises can be asked to provide VAT invoices for the products they sell,The products of manufacturing enterprises are generally tangible products,Tax rate and product name can be identified through its VAT invoice,Then make a judgment。


Contract information evidence


Companies can be asked to provide their sales contracts as well as photographs of local production conditions, as evidenced by the production site and the type of products sold。

Combined with the above three types of judgment methods, public data screening can first exclude non-manufacturing enterprises, and then use tax information or contract information to make specific judgments based on the materials provided by enterprises。


The above method can not accurately judge whether enterprises below the scale belong to the manufacturing industry without risk, and there is also the risk of misjudgment。However, in the case that the sample size of manufacturing enterprises under the need to determine the rule is not large, it is a feasible method with high efficiency, low risk and low burden for enterprises, and at the same time, it can basically meet the needs of identification and audit by assisting relevant materials such as enterprise self-certification。

作 者  



Fu Yinghui: Consulting engineer (investment), comprehensive evaluation research direction

Class Day: Assistant consultant, comprehensive evaluation research direction

Yu Yang: Junior consultant, comprehensive evaluation research direction



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