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 departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:

(a) houses and buildings, for 20 years;

(2) Aircraft, trains, ships, machines, machinery and other production equipment, which is 10 year;

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

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

(five) electronic equipment, for 3 years.

Projectors belong to fixed assets, such as electronic equipment.