1. 20 years for houses and buildings;
2. 10 years for airplanes, trains, ships, machines, machineries and other production equipments;
3. 5 years for appliances, tools, furniture, etc. related to production and business activities;
4. 4. 4 years for other than airplanes, trains, ships, and means of transportation for 4 years;
5. Electronic equipment for 3 years.
Enterprises should take into account in the estimated useful life of fixed assets, including:
1, the estimated production capacity or physical production of fixed assets;
2, tangible loss of fixed assets, such as wear and tear due to the use of equipment, housing and buildings subjected to natural erosion, etc.
3, intangible loss of fixed assets, such as the advancement of new technologies and the relatively obsolete level of technology of existing assets. Intangible loss of fixed assets, such as the technological level of existing assets is relatively obsolete due to the advancement of new technologies, and products become obsolete due to changes in market demand, etc.
4. Legal or similar restrictions on the use of fixed assets.
Factors affecting the depreciation of fixed assets are as follows:
1, the original cost of fixed assets;
2, the useful life of fixed assets;
3, the estimated net salvage value;
4, provision for impairment of fixed assets.
In summary, depreciation of fixed assets, is that part of the value of fixed assets in the use of the process of gradual depletion and transfer to goods or expenses, but also the enterprise in the process of production and operation due to the use of fixed assets and fixed asset depletion of fixed assets assessed over their useful life. Determine the scope of depreciation of fixed assets is the premise of depreciation.
Legal basis:
Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Article 59
Deductions for depreciation of fixed assets calculated in accordance with the straight-line method are allowed.
Enterprises shall calculate depreciation from the month following the month in which the fixed assets are put into use; for fixed assets that have ceased to be used, depreciation shall cease to be calculated from the month following the month in which they cease to be used.
Enterprises should be based on the nature and use of fixed assets, a reasonable determination of the estimated net residual value of fixed assets. Once determined, the estimated net residual value of fixed assets shall not be changed.