Specific concepts of depreciable lives and salvage rates? What role do they play? Thank you~!

1, the so-called depreciable life is the useful life of fixed assets, that is, the depreciation of fixed assets in accordance with how many years. National tax law on the use of fixed assets of enterprises that depreciation is clearly defined: the use of buildings for 20 years, and machinery and equipment for 10 years, transportation which equipment, including electronic equipment for 5 years. All industries, in accordance with this provision, to depreciate fixed assets.

3, the so-called salvage value is fixed assets scrapped, but also how much salvage value, if you dispose of him, you can get the fixed assets of the realization of income. The rate of production value of the tax authorities also have clearly defined provisions: that is, the three-funded enterprises for 10%, other domestic enterprises for 5%.

3, for example: a domestic enterprise purchased a machine, the price of 50,000 yuan. Then the machine's useful life of 10 years, the residual value of 2,500 yuan, so the depreciation of fixed assets depreciation of the original value of 47,500 (50,000-2,500), the annual depreciation of 4750 (57,500/10), monthly depreciation of 395.83 (4750/12).

The answer is hereby given!