I. Power supply system equipment 15-20 years.
II. Heating system equipment 11-18 years
III. Central air-conditioning equipment 10-20 years IV. Communication equipment 8-10 years
V. Washing equipment 5-10 years.
six, maintenance equipment 10 years
seven, kitchen utensils equipment 5-10 years .
VIII. Electronic computer system equipment 6-10 years.
nine, elevator 10 years.
X. Photo printing equipment 8-10 years
XI. Copying and typing equipment 3-8 years .
XII, other machinery and equipment 10 years.
Depreciation of fixed assets:
Accounting standards provide that fixed assets that have reached the intended use of the state but have not yet been finalized should be determined in accordance with the estimated value of the cost and depreciation; to be finalized after the completion of the final accounts, and then adjusted to the original tentative value according to the actual cost, but does not need to be adjusted to the amount of depreciation that has been accrued.
And the Circular of the Ministry of Finance and the State Administration of Taxation on the Relevant Enterprise Income Tax Issues of Telecommunications Enterprises (Cai Shui [2004] No. 215) stipulates that telecommunication enterprises should adjust the value of fixed assets due to the adjustment of the original provisional value according to the actual finalized value of the completion of the project or the discovery of the original valuation error, etc., and make up for the depreciation that has been under-provisioned in the previous years according to the regulations and are not permitted to be deducted in the year in which the compensation is made up for.
Should be adjusted accordingly to the original year's taxable income, the corresponding more tax can be offset against the income tax payable in subsequent years. In other words, the tax law requires that the value of fixed assets be determined and adjusted according to the actual value of the original provisional value, and according to the provisions of the underpayment of depreciation in previous years (offset), should be adjusted accordingly to the taxable income of the year to which it originally belongs.
Legal basis:: "The People's Republic of China *** and the State Enterprise Income Tax Law Implementation Regulations", Article 60: In addition to the State Council, the competent departments in charge of finance and taxation, the minimum period for calculating depreciation of fixed assets is as follows: (a) buildings, buildings, 20 years; (b) aircraft, trains, ships, machinery, machinery and other production equipment, 10 years; (c) the minimum period for the calculation of depreciation of fixed assets, 10 years; (d) the minimum period for the calculation of depreciation of fixed assets, 10 years. equipment, for 10 years; (iii) apparatus, tools, furniture and other equipment related to production and business activities, for 5 years; (iv) means of transportation other than aircraft, trains and ships, for 4 years; (v) electronic equipment, for 3 years.