1 ⒈ allowed the implementation of accelerated depreciation of five categories of enterprises or fixed assets:
1) in the national economy has an important role in the rapid technological progress of electronic production enterprises, shipbuilding industry, the production of the "mother" of the mechanical enterprises, aircraft manufacturers, chemical producers, pharmaceutical producers of machinery and equipment (2) the key equipment for the promotion of scientific and technological progress, environmental protection and investment projects encouraged by the state, as well as perennial vibration, ultra-intensive use or acid, alkali and other strongly corrosive machinery and equipment; (3) securities companies electronic equipment (minimum depreciation of 2
years); (4) integrated circuit manufacturers of production equipment (minimum depreciation of 3 years); (5) purchased to achieve the standard of fixed assets or intangible assets constitute the software (minimum depreciation of 2
years); (4) the production equipment (minimum depreciation of 2
years); (5) the acquisition of fixed assets, or constitute an intangible asset software (minimum depreciation of 2
years). The accelerated depreciation method for fixed assets is not allowed to use the reduced
short depreciable life method, and the declining balance method or the sum-of-the-years method shall be used for fixed assets that meet the above accelerated depreciation conditions.
Peculiar deduction of normal depreciation:
(1) Calculation of depreciation of fixed assets deductible by taxpayers shall be made by the straight-line depreciation method.
(2) The depreciation of the revalued value-added portion is allowed to be deducted in accordance with the deployment of the unified national inventory.
(3) the following assets shall not be depreciated or amortized expenses: ① land; ② houses, buildings, other than unused, unneeded and closed fixed assets; ③ fixed assets leased under operating leases; ④ has been fully depreciated to continue to use fixed assets; ⑤ in accordance with the provisions of the withdrawal of fixed assets of the maintenance fee; ⑥ has been a one-time charge to the cost of the formation of fixed assets; ⑦ bankruptcy shut down Fixed assets of the enterprise; (8) housing sold to individual employees and leased to individual employees and the rental income is not included in the total income, but included in the housing revolving fund housing; (9) self-created or purchased goodwill.
3 Fixed assets depreciable life is used to calculate the depreciation of fixed assets fixed assets are expected to effective life. The depreciable lives of fixed assets under the tax law are as follows:
(1) 20 years for houses and buildings;
(2) 10 years for trains, ships, machines, machinery and other production equipment;
(3) 5 years for electronic equipment and means of transportation other than trains and ships, as well as appliances, tools, and furniture related to production and business operations.