Legal basis: Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) * * * Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating the depreciation of fixed assets is as follows:
(a) houses and buildings, for twenty years;
(2) Ten years for airplanes, trains, ships, machinery, machinery and other production equipment;
(3) utensils, tools, furniture, etc. Five years related to production and business activities;
(4) means of transportation other than airplanes, trains and ships, four years;
(five) electronic equipment, for three years.