What are the fixed assets of the enterprise

Enterprises have the following fixed assets: 1, houses and buildings, property rights belong to all the houses and buildings of the enterprise; 2, general office equipment, commonly used in the office and affairs of the enterprise equipment; 3, special equipment, belonging to the enterprise all the equipment specifically used for a particular job; 4, transportation equipment, the logistics sector to use a variety of transportation tools; 5, machinery and equipment, mainly for the logistics sector for the enterprise Maintenance of their own machine tools, power machines, tools, etc. and standby generators, etc., as well as counting instruments, testing instruments and hospital medical equipment and equipment; 6, other fixed assets, covering the above categories are not included in the fixed assets.

I. What are the fixed assets of the enterprise

1, the enterprise has the following fixed assets:

(1) houses and buildings, the property rights belong to all the houses and buildings of the enterprise;

(2) general office equipment, the enterprise commonly used in the office and the affairs of the equipment;

(3) special equipment, belonging to the enterprise all the equipment used exclusively for a certain work;

(3) special equipment, belonging to the enterprise all the equipment specifically for a certain work;

(4) transportation equipment, all kinds of transportation tools used by the logistics department;

(5) 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 in hospitals;

(6) other fixed assets, covering fixed assets not included in the above categories.

2. Legal basis: Article 11 of the Enterprise Income Tax Law of the People's Republic of China

When calculating taxable income, the depreciation of fixed assets calculated in accordance with the provisions of the enterprise is allowed to be deducted.

The following fixed assets shall not be calculated for depreciation deduction:

(1) fixed assets other than houses and buildings which have not been put into use;

(2) fixed assets leased in under operating leases;

(3) fixed assets leased out under finance leases;

(4) fixed assets which continue to be used even though they have already been depreciated fully;

(5) fixed assets which have already been depreciated in full;

(6) fixed assets leased out under finance leases. /p>

(v) Fixed assets not related to business activities;

(vi) Land that is separately valued and accounted for as a fixed asset;

(vii) Other fixed assets that are not eligible for depreciation deduction.

Two, how the enterprise fixed assets management

Enterprise fixed assets are managed in the following ways:

1, the Asset Management Department as the competent authority of fixed assets, should establish a sound fixed assets ledger card;

2, the office is responsible for the maintenance of the office computer desks and chairs related to the maintenance of the equipment and management of the use of the office;

3, the competent department at any time Grasp the use of fixed assets at any time, is responsible for supervising and cooperating with the use of units to do a good job in the use and maintenance of equipment, to ensure that the equipment is intact to improve the utilization rate, and regularly organize the inventory of equipment to ensure that the accounts, cards, things three consistent;

4, the use of fixed assets department is responsible for the management of the unit's equipment, should be set up on a full-time or part-time equipment administrator, the production team should be set up to workers equipment administrator, each equipment should be clear use, custody, and management of equipment. Each piece of equipment to clarify the use, custody, maintenance of the responsible person.