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Table 1 Cutoff values of SMEs in China in different industries

From: Does access to credit reduce SMEs’ tax avoidance? Evidence from a regression discontinuity design

Industry Operating revenue (RMB) (million) Industry Operating revenue (RMB) (million)
Agriculture, forestry, livestock farming, and fishery industry < 5 Accommodation industry < 20
Heavy industry < 20 Restaurant and catering industry < 20
Construction industry < 60 Information transmission industry < 10
Wholesale trade industry < 50 Software and IT service industry < 10
Retail industry < 5 Real estate development industry < 10
Transportation industry < 30 Property management industry < 10
Warehousing industry < 10 Tenancy and business services industry
Postal industry < 20 Other unlisted industries
  1. Firms in "Tenancy and Business Services Industry" and "Other Unlisted Industries" are classified by whether the number of employees is less than 100, other than operating revenue