Although there are certain differences between national regulations on business classification, but still be able to understand: "SMEs are the production base of business has legal status, business for the purpose of profit, which scale enterprises in the certain limit calculated according to the criteria of capital, labor, revenue, production capacity, total assets, added value obtained in each period according to the regulations of each country " .
In Vietnam, according to Decree No. 56/2009 / ND-CP dated 30/6/2009, the small and medium enterprises as business establishments registered business according to law, is divided into three levels: micro, small and medium depending on total capital (total equity equal the total assets is defined in the balance sheet of the business) or the number of employees per year, as follows:
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