I would like to ask, the provisions of the annual life of fixed assets is?
For accounting, the fixed assets of the years there is no specific provisions, in accordance with the enterprise's accounting policy to determine the fixed assets of the years, and for the tax law, it provides for the depreciation of fixed assets of the minimum years, such as electronic products class of fixed assets depreciation of the minimum life of 3 years, the minimum depreciation of office furniture for the years of 5 years. Enterprises in order not to have differences with the tax law to adjust the income tax is generally based on the depreciable life of the tax law to depreciate.