1, the company's fixed assets are:
(1) houses and buildings, refers to the property rights belonging to all the houses and buildings of the enterprise;
(2) the general office equipment, refers to the enterprise commonly used in the office and affairs of the equipment;
(3) special equipment, refers to all the enterprise is specially equipment used for a certain work;
(4) cultural relics and displays, refers to various cultural relics and displays in museums, exhibition halls and other cultural institutions;
(5) books, refers to the books of professional libraries, cultural halls and the business books of the unit;
(6) transportation equipment, refers to the various means of transportation used in the logistic department;
(7) machinery and equipment, mainly refers to equipment used in the office and affairs of enterprises;
(8) equipment used in the office and affairs of enterprises;
(9) equipment used in the office and affairs of enterprises; and (7) machinery and equipment, mainly machine tools, power machines, tools, etc. and standby generators, etc. used by the logistics department of the enterprise for its own maintenance, as well as counting instruments, testing instruments and medical equipment and equipment in hospitals;
(8) other fixed assets, refers to the fixed assets not included in the above categories. The competent authorities can be appropriately divided according to the specific circumstances, but also the above categories can be appropriately subdivided to increase the types.
2. Legal Basis: Article 31 of the Provisional Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax of the People's Republic of China*** and the State of China
On the depreciation of fixed assets, it is dealt with in accordance with the following provisions: the following fixed assets shall be depreciated:
(1) houses, buildings;
(2) in-use machinery and equipment, transportation vehicles, appliances and tools;
(iii) machinery and equipment out of service for seasonal shutdown and overhaul;
(iv) fixed assets leased out under operating leases;
(v) fixed assets leased in under finance leases;
(vi) other fixed assets subject to depreciation as stipulated by the Ministry of Finance.
Second, the fixed assets sales contract needs to contain what content
The fixed assets sales contract needs to contain the following content: fixed assets sales of the transferor and the transfer of information, the scope of the transfer of assets, transfer of the consideration, the transaction date, delivery, commitment to safeguard the contents of the contract, at the same time, in the contract of sale and purchase of fixed assets, but also need to be borne by both sides of the liability for breach of contract The contract for the purchase and sale of fixed assets also requires a clear agreement on the liability for breach of contract between the two parties.
Fixed assets refers to the enterprise for the production of products, the provision of services, rental or management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including housing, buildings, machinery, machinery, transportation and other production and business activities related to the equipment, appliances, tools and so on.