(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.
Although the depreciation period of fixed assets of enterprises is only related to the time sequence of tax payment, it is determined by many factors such as the annual fiscal revenue requirements of the country, changes in economic conditions such as inflation or austerity, etc. If the depreciation period of fixed assets is not taken as the basic requirement, it will still affect the tax interests of the country.
Therefore, according to the characteristics of different types of fixed assets, the state needs to make a basic mandatory provision on the depreciation period of different types of fixed assets to avoid a big impact on the national tax interests. The original Provisional Regulations on Income Tax of Domestic Enterprises and its implementing rules did not directly stipulate the depreciation period of fixed assets, but made general provisions, and the depreciation period of fixed assets was implemented with reference to other relevant state regulations.