(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.
Article 63 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the depreciation of productive biological assets calculated according to the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.
An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.
According to Article 31 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC):
(3) Basis and method for extracting depreciation
1. The taxpayer's fixed assets shall be depreciated from the next month after they are put into use; Depreciation of fixed assets that have ceased to be used shall stop from the next month of the month of cessation of use.
2. Before calculating the depreciation of fixed assets, the residual value should be estimated and deducted from the original price of fixed assets. The proportion of residual value is less than 5% of the original price, which is determined by the enterprise itself; If it is really necessary to adjust the proportion of residual value due to special circumstances, it shall be reported to the competent tax authorities for the record.
Extended data:
expense
Expenses are the expenses incurred by enterprises in the production process. It can be understood as cost. Including all human, financial and material expenditures that can be measured by money, in order to obtain operating income. Expenses generally include materials, labor and expenses. Material refers to matter; Labor refers to labor, which can be understood as the salary of artificial flowers; Expenses refer to various management expenses (which can be understood as the salary of managers), financial expenses (interest payment) and sales expenses (such as advertising expenses). Expenditure should match income, that is, all income should be paid. If the cost increases and the income remains the same, the owner's equity will decrease.
profit
Income MINUS expenses is profit, and if expenses are greater than income, it is loss.
Assets can be divided into monetary assets and non-monetary assets, one of which is called fixed assets (fixed assets refer to labor materials and other material materials that can be used for a long time and always maintain their original physical form during use, and their service life and single value are above the national limit).
When the fixed assets reach the service life, they should be cleaned up (fixed assets cleaning refers to accounting the net value of fixed assets transferred to cleaning due to sales, scrapping, damage and other reasons, as well as the cleaning expenses and cleaning income during the cleaning process), which may bring some income (these incomes can also be zero). These incomes are divided by the asset price at the time of purchase, and then multiplied by 100%, which is the residual value rate.
Surplus rate
Residual value rate: this concept mainly talks about a ratio of fixed assets, which is a comparison when fixed assets can no longer be used or need to be accounted for, that is, the income and expenditure of fixed assets are summarized, the present value is divided by the price at the time of purchase, and then multiplied by 100%, which is the calculated residual value rate of fixed assets. Other residual values can refer to the calculation method of residual value rate of fixed assets.
References:
Baidu encyclopedia: disability rate