Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:
(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.
Depreciation life of fixed assets Table 1. Depreciation life of fixed assets of industrial enterprises 1. Depreciation life of general equipment
1. Mechanical equipment 10- 14 years
2. Power equipment 1 1- 18 years
3. Transmission equipment 15-28 years
4. Power transmission equipment 8- 14 years
5. Automatic control and instrumentation
Automatic and semi-automatic control equipment 8- 12 years
Electronic computer 4- 10 years
General test equipment 7- 12 years
6. Industrial kilns 7- 13 years
7. Tools and other production tools 9- 14 years
8. Non-productive equipment and appliances
Equipment and tools 18-22 years
Television, copier, word processor 5-8 years.
Second, the depreciation period of special equipment
9. Special equipment for metallurgical industry 9- 15 years
10. Special equipment for electric power industry
Power generation and heating equipment 12-20 years
Transmission line 30-35 years
Distribution line 14- 16 years
18-22 years power transformation and distribution equipment
Nuclear power generation equipment for 20-25 years
1 1. Special equipment for machinery industry 8- 12 years
12. Special equipment for petroleum industry 8- 14 years
13. Special equipment for chemical and pharmaceutical industries 7- 14 years
14. Special equipment for electronic instruments and telecommunications industry 5- 10 years
15. Special equipment for building materials industry 6- 12 years
16. Special equipment for textile and light industry 8- 14 years
17. Special equipment for mining, coal and forestry 7- 15 years
18. Special equipment for shipbuilding industry 15-22 years
19. Special equipment for nuclear industry for 20-25 years
20. Special equipment for public utilities.
Tap water 15-25 years
Gas 16-25 years
Third, the depreciation period of houses and buildings
2 1. house
Production houses for 30-40 years.
Production houses corroded for 20-25 years.
Strong corrosion production building 10- 15 years
35-45 years of unproductive housing
Simple house 8- 10 years
build
Hydropower dams in 45-55 years
Other buildings 15-25 years
B. Classification depreciation period of fixed assets of commercial circulation enterprises I. Classification depreciation period of general equipment
1. Mechanical equipment 10- 14 years
2. Power equipment 1 1- 18 years
3. Transmission equipment 15-28 years
4. Power transmission equipment 8- 14 years
5. Automatic and semi-automatic control equipment 8- 12 years
Electronic computer 4- 10 years
Air conditioner, air compressor and electrical equipment: 10- 15.
General test equipment 7- 12 years
Fax machine, telex machine, mobile radiotelephone 5- 10 years
Television, copier, word processor 5-8 years.
Audio and video cameras 10- 15 years
Second, the special equipment classification depreciation period
1. Commercial counters and shelves 3-6 years.
2. Processing equipment 10- 15 years
3. Oil pool and oil tank 4- 14 years
4. Refrigeration equipment 10- 15 years
5. Classification and screening equipment for grain and oil raw materials for 6- 10 years
6. Small train 6- 12 years
7. Drying equipment 6- 10 years
8. Soy sauce, vinegar, soy sauce and pickles are seriously corrosive.
Equipment and waste treatment equipment for 4-8 years.
9. Special railway line warehouse (factory) 10- 14 years
10. Weighing platform 7- 12 years
1 1. Lifting machinery and equipment 8- 14 years
12. Fire safety equipment 4-8 years 13. Other commercial equipment and appliances 15-20 years.
Three, houses and buildings classified depreciation period
1. Business premises and warehouses
35-45 years of steel structure
30-35 years of reinforced concrete structure
25-30 years of reinforced concrete brick structure
Brick and wood structure for 20-30 years
Special warehouse for dangerous goods for 20-25 years.
2. Simple house 8- 10 years
4-8 years of fencing
Drying tower 12- 17 years
Ground, threshing floor, terrace and freight yard 5- 10 years.
3. Other buildings 10-20 years