The depreciation period of the company s cars is several years

Hello, according to the tax law it is 4 years.

Article 60 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.

It will be calculated on a 4-year basis.

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. Note: Yes.

The income tax law stipulates the minimum depreciation period of fixed assets as follows:

1.20 years for houses and buildings;

2) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3.5 years for utensils, tools, furniture, etc. related to production and business activities;

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

5.3 years for electronic devices.

To sum up, the minimum depreciation period for a car is 4 years.

The minimum depreciation period stipulated by the tax law is 4 years.

The accounting depreciation period should be determined according to the estimated useful life of the asset, that is, it can be determined as 4 years, 5 years, 8 years, all of which, but once the depreciation period of the means of transport is determined, it cannot be changed at will.

If nothing happens, it will take a long time, and if something happens, it can be depreciated immediately.

Tax. A minimum is specified.

Age limit. There is no maximum number of years, as long as the time period for you to accrue depreciation is not less than the number of years stipulated by the tax law, it is not illegal for you to extend the depreciation period. OK.

The minimum depreciation period for a vehicle as a fixed asset is 4 years. That is to say, when the depreciation of the enterprise's vehicles is calculated, the depreciation period can be greater than 4 years, but not less than 4 years.

The minimum years for depreciation of fixed assets are 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;

What is vehicle depreciation?

Vehicle depreciation expense is the financial manifestation of vehicle investment**, which is the withdrawal of a certain amount of money every year to update the vehicle to maintain transportation reproduction. Vehicle depreciation can not reflect the national economy's investment in transport vehicles, can effectively reflect the economy of vehicle depreciation is the capital cost of vehicles.

The depreciation period of the car in the fixed assets is not less than 4 years. For means of transport other than airplanes, trains, and ships, the minimum depreciation period is 4 years.

In addition to airplanes, trains, ships, other means of transport, relatively low value, short service life, the depreciation period should be correspondingly shorter, so this article stipulates that the minimum depreciation period of such fixed assets is 4 years.

Such fixed assets include automobiles (small cars, off-road vehicles), trams, tractors, motorcycles (boats), sailboats, sailboats, and other means of transport.

In the process of production and operation, the enterprise uses fixed assets and causes the loss of their value to reduce only a certain residual value, and the difference between the original value and the residual value is apportioned over its useful life, which is the depreciation of fixed assets. Determining the depreciation range of a fixed asset is a prerequisite for accruing depreciation.

Provision for depreciation:

Fixed assets and intangible assets, which are used to produce products, also have costs. Its value, which is its cost, needs to be included in the cost of the product. Amortization is required. This is the reason why depreciation should be made for fixed assets.

However, according to the accrual principle, the period of his cost amortization should not be just one year, but the period of his use. Therefore, it is necessary to reasonably estimate the cost to be amortized for each period, which is the amount of depreciation and amortization per year.

If it is directly amortized in full at the time of purchase, the expenses are high in the current year and the profit is reduced, while the profit in the following years is overvalued. This is not allowed by accounting.

One of the main characteristics of fixed assets is that they can function continuously for several production cycles and maintain their original physical form, while their value gradually decreases with the wear and tear of the fixed assets, leaving only a certain residual value.

The difference between the original value and the residual value of a fixed asset is apportioned over the useful life of the fixed asset, which is the depreciation of the fixed asset.

Measures of the People's Republic of China for the Administration of Industry Standards

Article 1 In order to strengthen the management of industry standards and ensure the coordination and unification of industry standards, these measures are formulated in accordance with the provisions of the Standardization Law of the People's Republic of China and the Regulations on the Implementation of the Standardization Law of the People's Republic of China.

Article 2 The industry standard is a standard formulated for the technical requirements that do not have a national standard and need to be unified within a certain industry in the country. Industry standards shall not contradict relevant national standards. Relevant industry standards should be coordinated and unified, and should not be duplicated.

Industry standards shall be abolished after the implementation of the corresponding national standards.

Article 3 The following technical requirements that need to be unified within the industry can be formulated industry standards (including the production of standard samples):

1) Technical terms, symbols, codes (including **), file formats, drawing methods and other common technical languages;

2) The varieties, specifications, performance parameters, quality indicators, test methods, and safety and health requirements of industrial and agricultural products;

3) Design, production, inspection, packaging, storage, transportation, use, and maintenance methods of industrial and agricultural products, as well as safety and health requirements in the process of production, storage, and transportation;

4) Technical requirements for general parts;

5) Product structure elements and interchange and coordination requirements;

6) Technical requirements and methods for survey, planning, design, construction and acceptance of engineering construction;

7) Technical requirements for information, energy, resources, transportation, and their management technology.

Q: The tax law stipulates that the minimum depreciation period of a car is a few years.

Answer: "The depreciation period of a car is 4 years. Depreciation of fixed assets refers to the depreciation of fixed assets extracted according to the specified depreciation rate of fixed assets in order to make up for the loss of fixed assets in a certain period, which reflects the transfer value of fixed assets in the current production. ”

Depreciation method: The depreciation method is a cost analysis structure that is determined based on the wear and tear state of a fixed asset throughout its useful life. It includes methods such as the averaging method, the workload method, the accelerated depreciation method, and others.

Averaging method: Average years method:

For fixed assets depreciated by the average life method, it is generally considered that the loss of fixed assets in each period is relatively average, and the proportion of income obtained in each period is similar. Under the average life method, the amount of depreciation is represented in a planar Cartesian coordinate system as a ray parallel to the x-axis (starting point on the y-axis), so depreciation is a fixed cost at this point.

How many years is the depreciation period of a car? 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.

If the situation is exceptional, it should be necessary to adjust the relevant residual value ratio, respond to it and report it to the competent tax authority for filing.

How many years is the depreciation period of the car?

The income tax law stipulates the minimum depreciation period of fixed assets as follows:

1.20 years for houses and buildings;

2) 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3.5 years for utensils, tools, furniture, etc. related to production and business activities;

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

5.3 years for electronic devices.

To sum up, the minimum depreciation period for a car is 4 years.

The reply of the teacher of Zhonghua Accounting Online School is: the depreciation period range of dynamic transportation equipment is 6 12 years, and automobiles belong to transportation equipment.

The income tax law stipulates the minimum depreciation period for fixed assets as follows: du120 years for houses and buildings; zhi

2 10 years for aircraft, trains, ships, machines, machinery and other production equipment;

3.5 years for utensils, tools, furniture, etc. related to production and business activities;

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

5.3 years for electronic devices.

To sum up, the minimum depreciation period for a car is 4 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. Note: Yes.

The depreciation period of the company's cars is generally four years, and the specific provisions are as follows:

1. Annual depreciation amount = original value Estimated service life. Depreciation is calculated based on the mileage traveled, and the depreciation amount = original value (mileage traveled and estimated mileage used). For example, if the estimated mileage of a car of 100,000 yuan is 100,000 kilometers, depreciation of 1 yuan will be extracted for every 1 kilometer driven, and so on;

2. The minimum years for calculating depreciation of fixed assets are 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.

Legal basisArticle 11 of the Enterprise Income Tax Law of the People's Republic of China.

When calculating the taxable income, the depreciation of fixed assets calculated by the enterprise in accordance with the regulations is allowed to be deducted.

The following fixed assets are not subject to depreciation deductions:

1) Fixed assets other than houses and buildings that have not been put into use;

2) Fixed assets leased in the form of operating leases;

3) Fixed assets leased out in the form of financial leases;

4) Fixed assets that have been fully depreciated and continue to be used;

5) Fixed assets unrelated to business activities;

6) Land recorded as fixed assets for separate valuation;

7) Other fixed assets that are not subject to depreciation deductions.

The depreciation period of the company's cars is 4 years.

Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

Article 60 Except as otherwise provided by the competent departments of finance and taxation, the minimum period of 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.

The depreciation period of cars is 5 years, and the income tax law stipulates the minimum depreciation period for fixed assets 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. To sum up, the minimum depreciation period for a car is 5 years.

What is the depreciation life of a car? According to the law, the minimum depreciation period is 20 years for houses and buildings; The term for ships, trains, machines, machinery and other equipment for the production of equipment is 10 years; Some electronic equipment and means of transport other than ships and trains, including appliances, tools, furniture, etc., related to production and operation, are generally about 5 years, and the proportion of residual value is uniformly set at 5% of the original price; The following is the relevant information: 1. Car:

According to the law given above, it will be depreciated after 5 years of use, and the residual value rate is also 5%. 2. Second-hand car: It belongs to the category of vehicles that are depreciated and then depreciated, but the second depreciation is also 5 years after the repurchase, and the residual value rate is also 5%.

Hello, Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China stipulates: Unless otherwise stipulated by the competent financial and tax authorities, the minimum years for calculating depreciation of fixed assets are 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.

Fixed Asset Depreciation Method:

1. The average method of years (also known as the straight-line method).

Annual depreciation rate = (1 - Estimated net residual value rate) Estimated useful life (years) 100% monthly depreciation amount = Original price of fixed assets Annual depreciation rate 12

2. Workload method.

Depreciation per unit of work = Original price of fixed asset 1 - Estimated net residual value rate ) Estimated total workload Monthly depreciation of a fixed asset = Monthly workload of the fixed asset Depreciation per unit of effort.

3. Double declining balance method (accelerated depreciation method).

Annual depreciation rate = 2 Estimated useful life (years) 100% monthly depreciation amount = Net fixed assets Annual depreciation rate 12

4. The total number of years is legal (accelerated depreciation method).

Annual Depreciation Rate = Acceptable Useful Life Total 100% Monthly Depreciation Amount = (Original Price of Fixed Assets - Estimated Net Residual Value) Annual Depreciation Rate 12

Generally, enterprises use the straight-line method more. Depreciation can be accrued individually or by category.