What are the specific contents of utensils, tools and furniture related to production and business a

Q: A: According to the interpretation and practical guide of the "Interpretation and Practical Guide to the Implementation Regulations of the Enterprise Income Tax Law" issued by the Department of Taxation of the Ministry of Finance, the Income Tax Department of the State Administration of Taxation, and the Department of Finance and Finance of the Legislative Affairs Office of the State Council, the minimum depreciation period for appliances, tools, furniture, etc. related to production and business activities is 5 years

This type of fixed assets is in addition to machinery, machinery and other production equipment, but related to production and business activities, that is, not direct production tools, but in the production and operation process of appliances, tools, furniture, etc., their service life is relatively short, and its minimum depreciation period is 5 years.

Q: A: According to the Department of Taxation of the Ministry of Finance

According to the Interpretation of the Implementation Regulations of the Enterprise Income Tax Law and the Practical Guide to DAO issued by the Income Tax Department of the State Administration of Taxation and the Department of Finance and Finance of the Law and Regulation Office of the State Council, the minimum depreciation period for appliances, tools, furniture, etc. related to production and business activities is 5 years: such fixed assets are not direct production tools, but appliances, tools, furniture, etc. that play an auxiliary role in the production and operation process. They have a relatively short lifespan and have a minimum depreciation period of 5 years.

Appliances, tools, and furniture related to production and business activities include: in addition to machinery, machines, and other production equipment, but related to production and business activities, that is, not direct production tools, but appliances, tools, furniture, etc., that play an auxiliary role in the production and operation process.

According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law (Order (2007) No. 512 of the State Council), unless otherwise stipulated by the competent financial and taxation departments of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:

1) 20 years for houses and buildings;

ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3) 5 years for appliances, tools, furniture, etc. related to production and business activities;

4) 4 years for means of transport other than airplanes, trains, and ships;

e) electronic equipment, for 3 years.

What are the specific contents of utensils, tools and furniture related to production and business activities?

Hello, it is a pleasure to serve you Source Cong Your question to sort out the answer as follows: Appliances, tools, and furniture related to production and business activities include: in addition to machinery, machines and other production equipment, but related to production and business activities, that is, not direct production tools, but appliances, tools, furniture, etc., which play an auxiliary role in the production and operation process.

According to Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law (Order (2007) No. 512 of the State Council), unless otherwise stipulated by the competent financial and taxation departments of the State Council, the minimum period for calculating depreciation of fixed assets is as follows: (1) 20 years for houses and buildings; ii) 10 years for aircraft, trains, ships, machines, machinery and other production equipment; 3) 5 years for appliances, tools, furniture, etc. related to production and business activities; 4) 4 years for means of transport other than airplanes, trains, and ships; Hail group cherry blossom (five) electronic equipment, for 3 years. I hope mine can help you