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Anonymous users2024-01-24Article 59 of Income Tax 59 stipulates that the depreciation of fixed assets accrued in accordance with the straight-line method shall be allowed to be deducted According to the provisions of the new Income Tax Regulations 60, unless otherwise stipulated by the competent financial and taxation departments of the State Council, the minimum period for calculating depreciation of fixed assets is: 1:
20 years for houses and buildings2: 10 years for airplanes, trains, ships, machines, machinery and other production equipment3: 5 years for appliances, tools, furniture, etc. related to production and operation4:
4 years for means of transport other than airplanes, trains, ships5: 3 years for electronic equipmentYou can refer to the provisions of the enterprise income tax regulations to determine the depreciation period of the company's fixed assets.
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Anonymous users2024-01-23The depreciation period of appliances, tools, furniture, etc. related to production and operation is 5 years, and the annual depreciation rate is 20%.
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Anonymous users2024-01-22The annual depreciation rate is equal to (1 - estimated net residual value) 5.
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Appliances, tools, and furniture related to production and operation, if you want to enter the fixed assets account, you must be a one-time purchase of similar commodities in large quantities, such as buying 30 desks at a time, 1,000 yuan each, totaling 30,000 yuan, and purchasing 50 sets of tools (such as moving hands, pliers, etc.), 300 yuan per set, totaling 15,000 yuan, and so on.
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