Attachment: "Regulations for the Implementation of the Enterprise Income Tax Law," Article 60 In addition to the State Council's competent departments in charge of finance and taxation otherwise provided for, the minimum number of years for the calculation of depreciation of fixed assets are as follows:< /p>
(i) houses and buildings, 20 years;
(ii) airplanes, trains, ships, machines, machinery and other production equipment, 10 years;
(iii) appliances, tools, furniture, etc., related to production and business activities, 5 years;
(iv) means of transportation other than airplanes, trains and ships, 4 years;
(v) electronic equipment, 4 years. (v) Electronic equipment, for 3 years