Ding specifically, the enterprise production with the refrigerator, belongs to the machinery and equipment; cafeteria, home use belongs to electronic equipment.
Question 2: the depreciation life of the refrigerator freezer, is divided into electronic products or tools and appliances With regard to the minimum number of years of depreciation of fixed assets, the "People's Republic of China **** and the State Enterprise Income Tax Law Implementation Regulations", Article 60, in addition to the State Council, the State Council, the competent authorities in charge of finance and taxation provide otherwise, the minimum number of years of depreciation for the calculation of fixed assets are as follows:
(1) buildings, buildings, for 20 years;
(2) airplanes, trains, ships, machines, machinery and other production equipment, 10 years;
(3) appliances, tools, furniture, etc. related to production and business activities, 5 years;
(4) means of transportation other than airplanes, trains and ships, 4 years;
(5) electronic equipment, 3 years.
According to the explanation of the Department of Taxation of the Ministry of Finance, the Department of Income Tax of the State Administration of Taxation, and the Department of Finance and Finance of the Legislative Affairs Office of the State Council in the "Interpretation of the Regulations for the Implementation of the Enterprise Income Tax Law and the Application Guidelines", the electronic equipment refers to the equipment consisting of electronic components such as integrated circuits, transistors, tubes, etc., and applying electronic technology (including software) to play a role in the equipment, including electronic computers as well as robots controlled by electronic computers, numerical control or programmed control systems, etc. We understand that air conditioners, refrigerators and freezers do not belong to electronic equipment, which is more in line with Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law (2007) (3) Apparatus, tools, furniture, etc. related to production and business activities for 5 years;" the provisions of the regulations belong to the production and business activities, is not a direct tool of production, but in the production and business process to play an auxiliary role in the production and business process The minimum depreciable life of the apparatus, tools, furniture, etc. is 5 years.
Question 3: Is the refrigerator considered office furniture or electronic equipment? Computer counts as office supplies or electronic equipment? Please advise. Industry refrigerators are categorized as white goods and computers are categorized as black goods.
The refrigerator can not electronic equipment. Computers can be counted as both.
Question 4: Refrigerator belongs to the electronic equipment is the typical characteristics of electronic products is the use of (micro) processor system, and the main function is to rely on the processor system data processing to achieve out of that type of equipment, obviously home appliances do not meet
Question 5: Color TV, refrigerator, air conditioning, etc. belong to the electronic equipment is the telephone belongs to the communication equipment, the rest are home appliances.
Question 6: What exactly does equipment include? Home equipment whether it contains computers, TVs and other electronic equipment or say refrigerators and so on Equipment consists of the things which are used for a particular purpose, for example a hobby or job.
Equipment consists of Equipment consists of the things which are used for a particular purpose, for example a hobby or job.
. .puters, electronic equipment and machine tools.
Computers, electronic equipment and machine tools
Question 7: What is included in fixed assets in electronic equipment and office equipment 1. Electronic equipment in the fixed asset classification mainly includes: computers, printers, programmable switches, network servers, Scanners, fax machines, photocopiers, projectors, all-in-one computers, digital cameras, cell phones, video cameras, recording equipment and so on.
Air conditioners, refrigerators, microwave ovens, washing machines are electrical equipment, not electronic equipment.
2. Office equipment in fixed assets includes: shredders, time and attendance machines, binding machines, etc.
Question 8: electronic products really include TVs, refrigerators? LZ said like hairdryers are household appliances. As for like TV. For example, a 45-inch LCD TV is an electronic product. How to say it
Here is a list of chapter: radar and wireless navigation
Electronic components
Communication products
Electronic design and processing
Radio, television equipment
Financial electronics
Numerical control equipment
Business electronics
Instruments, instruments
Wires and cables are electronic products. Wires and cables are all electronic products
You can make the distinction yourself.
Question 9: Do computers belong to electrical appliances or electronic products? Electrical appliances and sub-products are not much difference, generally believe that there is no complex electronic components for electrical appliances, such as rice cookers, motors, light bulbs, etc. only by the wire and resistor composition; by a variety of components constitute a complex circuit of electrical equipment called electronic products, such as DVDs, computers, etc.
Question 10: Refrigerator, air conditioning belongs to the electronic equipment according to three years to extract depreciation Refrigerator, air conditioning is depreciated over five years, a day is Five ten thousandths, after five years, it is not worth.