Traditional Culture Encyclopedia - Hotel accommodation - What is the specific depreciation period of elevators and electric doors?
What is the specific depreciation period of elevators and electric doors?
Article 6 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 departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows: \xd\ (1) 2 years for houses and buildings; \xd\ (2) 1 years for airplanes, trains, ships, machines, machinery and other production equipment; \xd\ (3) Appliances, tools and furniture related to production and business activities, 5 years; \xd\ (4) 4 years for means of transport other than airplanes, trains and ships; \xd\ (5) Electronic equipment, 3 years. \ xd \ xd \ elevator, electric door depreciation period should be 5 years.
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