The latest tax law stipulates the depreciation rate and service life of fixed assets, and the method

The minimum period for calculating depreciation of fixed assets such as houses and buildings under the tax law is 20 years. The new enterprise income tax law has two major changes to the depreciation of fixed assets, one is the estimated net residual value, and the other is the depreciation period. It abolishes the provision of 5% of the estimated net residual value of fixed assets based on the original price of fixed assets as stipulated in the old income tax law, and authorizes enterprises to independently and reasonably determine the nature and use of fixed assets, but once determined, they cannot be changed.

Article 59 of the Regulations for the Implementation of the Enterprise Income Tax Law (hereinafter referred to as the "Regulations") stipulates that the depreciation of fixed assets calculated according to the straight-line method is allowed to be deducted.

The enterprise shall calculate the depreciation from the month following the month in which the fixed assets are put into use; Depreciation of fixed assets that are no longer in use shall cease to be calculated from the month following the month in which they are discontinued.

Enterprises should reasonably determine the estimated net residual value of fixed assets according to the nature and use of fixed assets. Once the estimated net residual value of a fixed asset has been determined, it cannot be changed.

Article 60 of the Regulations stipulates that, unless otherwise stipulated by the competent financial and taxation authorities, 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.

Unless otherwise stipulated by the competent financial and tax authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1.houses, buildings, 20 years;

2.10 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;

5.electronic equipment, for 3 years.

So is the depreciation of fixed assets in the current month or the next month?

Depreciation of fixed assets is made in the following month. For fixed assets that increase the pre-masked code in the current month, depreciation will not be accrued in the current month, and depreciation will be accrued from the next month; Depreciation is still accrued for fixed assets reduced in the current month, and no depreciation is accrued from the next month. Depreciation of fixed assets shall be accrued on a monthly basis, and the depreciation accrued shall be recorded in the "accumulated depreciation" account, and included in the cost of the relevant assets or current profit or loss according to the use.

The above is the lawyer's depreciation period of fixed assets stipulated in the tax law, I hope it will be useful to you.

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Unless otherwise stipulated by the competent tax authorities, 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.

The minimum period for calculating depreciation of fixed assets is as follows: 1. 20 years for houses and buildings; 2. 10 years for airplanes, trains, ships, machines, machinery and other Dongda Hui production equipment; 3. Appliances, tools, furniture, etc. related to production and business activities shall be 5 years; 4. 4 years for means of transport other than airplanes, trains, and ships; 5. Electronic equipment, 3 years.

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates that: Unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows: (1) 20 years for houses and buildings; 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.

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Unless otherwise stipulated by the competent financial and taxation authorities, the minimum annual hail limit 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 years for means of transport other than airplanes, trains, and ships; e) electronic equipment, for 3 years.

Legal analysis: the minimum period for depreciation of fixed assets is: 20 years for houses and buildings; 10 years for airplanes, trains and other production equipment; 5 years related to production and operation of equipment; 4 years for airplanes, trains, and ships to stop other means of transport; 3 years for electronic devices.

Legal basis: Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China Unless otherwise stipulated by the competent financial and taxation authorities, the minimum period for calculating depreciation of fixed assets is as follows:

1) Houses and buildings, for 20 years;

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

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

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

e) Simple key electronic equipment, for three years.

The minimum period for calculating depreciation of fixed assets is 20 years for houses and buildings; 10 years for planes, trains and other production equipment; 3 years for electronic equipment, etc. The minimum period for calculating depreciation of fixed assets (1) 20 years for houses and buildings; Chain (2) 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; (5) Electronic equipment, shed preparation for 3 years.

The minimum depreciation period for depreciation of fixed assets stipulated in the tax law is:

1) Houses, buildings: 20 years;

2) Aircraft, trains, ships, machines, machinery and other production equipment: 10 years;

3) Appliances, tools, wood-digging furniture, etc. related to production and business activities: 5 years;

4) Means of transport other than airplanes, trains, ships: 4 years;

5) Electronic equipment: 3 years.

The minimum depreciation period for depreciation of fixed assets stipulated by the tax law is:

1) Houses, buildings: 20 years;

2) Aircraft, trains, ships, machines, machinery and other production equipment: 10 years;

3) Appliances, tools, furniture, etc. that have a reputation for imitation of pure production and business activities: 5 years;

4) Transportation tools other than airplanes, trains, and ships: 4 years;

5) Electronic equipment: 3 years.