According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China*** and the People's Republic of China, unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum number of years for calculating the depreciation of fixed assets shall be as follows: the depreciation of the production equipment of the house and the building shall be 20 years; the depreciation of the airplanes, trains, ships, machines, machineries and other production equipments shall be 10 years; the appliances, tools, furniture, etc., which are related to production and business activities shall be 5 years; the transportation means other than airplanes, trains and ships shall be 4 years; and electronic equipment shall be 3 years. , tools, furniture, etc., for 5 years; means of transportation other than airplanes, trains, ships, for 4 years; electronic equipment, for 3 years.
Production equipment refers to the production process for the production workers to manipulate, directly change the properties of raw materials, performance, form or enhance the appearance of the value of the necessary means of labor or artifacts. Such as blast furnaces, machine tools, reactors, printing and dyeing machines. The quality of production equipment and its technological sophistication directly affects the quality, precision, yield and productivity of the product. Production equipment as a fixed asset, the value of consumption in the production process gradually transferred to its products.
The technical level and equipment level of production equipment, to a certain extent, is a sign of the level of production. The main conditions for the selection of production equipment are: equipment productivity, quality, energy and raw material consumption, service life, reliability, maintainability, complete sets (including stand-alone supporting, unit supporting, project supporting), flexibility (including adaptability, versatility, and structure, weight, volume of the situation), the impact on the environment, and investment costs.