1. Houses and buildings, 20 years;
2. Aircraft, trains, ships, machines, machinery and other production equipment, 10 years;
3. Appliances, tools, furniture and so on related to production and business activities, 5 years;
5. Electronic equipment, 4 years;
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4, means of transportation other than airplanes, trains and ships, for 4 years;
5, electronic equipment, for 3 years.
The depreciable life of equipment is stipulated as follows:
(1) 15 to 20 years for equipment of power supply system, 11 to 18 years for equipment of heating system;
(2) 10 to 20 years for central air-conditioning equipment, 8 to 10 years for communication equipment;
(3) 5 to 10 years for washing equipment, 10 years for maintenance equipment;
(4) Kitchen utensils equipment 5 to 10 years;
(5) electronic computer system equipment 6 to 10 years, elevators 10 years;
(6) photo developing equipment 8 to 10 years, copying and typing equipment 3 to 8 years.
The treatment of fixed assets after depreciation is as follows:
1. Enterprises will dispose of fully depreciated fixed assets, and carry forward all the book balances of fixed assets to the fixed assets liquidation account, after which the balances of fixed assets and accumulated depreciation accounts should be zero;
2. All the revenues incurred in the process of disposing of fixed assets will be credited to the fixed assets liquidation The credit side of the fixed asset disposal;
3. The debit side of the fixed asset liquidation for all expenditures incurred in the process of fixed asset disposal.
I hope the above can help you, if there are still questions please consult a professional lawyer.
Legal basis:
Article 60 of the Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the People's Republic of China
Except as otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum number of years for the calculation of depreciation of fixed assets shall be as follows:
(1) Houses, buildings, 20 years;
(2) Aircrafts, trains, ships, machinery, machinery and other production equipment, for 10 years;
(iii) apparatus, tools, furniture, etc., related to production and business activities, for 5 years;
(iv) means of transportation other than airplanes, trains and ships, for 4 years;
(v) electronic equipment, for 3 years.