The former belongs to mechanical production equipment (directly producing products), and the latter belongs to tools related to production and operation (equipped by welfare departments, not directly producing products).
For the depreciation period of fixed assets, Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the minimum depreciation period of fixed assets is as follows, except as otherwise provided by the financial and tax authorities in the State Council:
(a) houses and buildings, for 20 years;
(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;
(3) Appliances, tools and furniture. 5 years related to production and business activities;
(4) Four years for vehicles other than airplanes, trains and ships;
(five) electronic equipment, for 3 years.
Extended data:
According to the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):
Article 63 The depreciation of productive biological assets calculated by the straight-line method is allowed to be deducted.
The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.
An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.
Article 64 The shortest period for calculating the depreciation of productive biological assets is as follows:
(1) The productive biological assets of forest trees are 10 years;
(two) the productive biological assets of livestock, for 3 years.
Article 65 Intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets without physical form held by enterprises for producing products, providing services, leasing or operating management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill.
Article 66 The tax basis for intangible assets shall be determined according to the following methods:
(1) The purchased intangible assets shall be taxed on the basis of the purchase price, relevant taxes paid and other expenses directly attributable to making the assets reach the intended use purpose;
(2) For self-developed intangible assets, the tax basis shall be the expenses incurred during the period from the capitalization condition of the assets in the development process to the scheduled usable state;
(3) Intangible assets obtained through donation, investment, exchange of non-monetary assets and debt restructuring. , based on the fair value of assets and related taxes and fees paid.
Article 67 The amortization expenses of intangible assets calculated by the straight-line method may be deducted.
The amortization period of intangible assets shall not be less than 10 year.
As the investor or transferee of intangible assets, if the relevant laws or contracts stipulate the service life, it can be amortized in installments according to the stipulated or agreed service life.
When an enterprise is transferred or liquidated as a whole, expenses for purchasing goodwill are allowed to be deducted.
Baidu Encyclopedia-Regulations for the Implementation of People's Republic of China (PRC) Enterprise Income Tax Law