2, according to the State Administration of Taxation, "on the convergence of a number of tax matters of the enterprise income tax notice" (Guo Shui 〔2009〕 No. 98), the first article provides that the implementation of the new law has been put into use before the fixed assets, the enterprise has been according to the old law to estimate the net residual value and depreciation will not be adjusted. The depreciation on fixed assets that have been put into use before the implementation of the new law and for which the enterprises have estimated the net salvage value and provided depreciation in accordance with the provisions of the old law are not adjusted. After the implementation of the New Law, the residual value of such fixed assets that continue to be used can be re-determined, and depreciation can be calculated in accordance with the depreciation method stipulated in the New Law on the balance of depreciation that has not yet been provided in accordance with the depreciation period stipulated in the New Law minus the remaining years after the depreciation period has already been provided. After the implementation of the new law, fixed assets originally determined the depreciable life is not contrary to the principles of the new law, can also continue to be implemented;
3, boilers with reference to the treatment of machinery and equipment, the depreciable life of 10 years, according to the 5% salvage value rate (if the three-funded enterprises, the tax law has other provisions).