The fixed assets of the enterprise, according to the current corporate income tax law, are as follows: (1) Houses and buildings, for 20 years; (2) Aircraft, trains, ships, machines, machinery and other production equipment , 10 years; (3) Appliances, tools, furniture, etc. related to production and business activities, 5 years; (4) Transportation vehicles other than airplanes, trains, and ships, 4 years; (5) Electronic equipment, 3 years Year. According to the above classification: houses and buildings, machinery and equipment, transportation equipment, electronic equipment, etc. Once the depreciation period for fixed assets is determined, it cannot be modified. In practice, the tax bureau allows you to increase the depreciation period for fixed assets. For example, if the depreciation period for machinery and equipment is 10 years, you can depreciate it for 15 years. In this way, the monthly depreciation expense will be Reducing expenses can control expenses, but you will pay more taxes, so the tax bureau will not care. But you can't shorten the period. If you want to pay for machinery and equipment according to 8 years, you can't, it will increase the cost and pay less tax, and the tax bureau will investigate. Fixed assets refer to tangible assets that have the following characteristics: ① Held for the production of goods, provision of labor services, leasing or operation and management; ② The useful life is more than one year; ③ The unit value is relatively high. (The main ones include: (1) Houses and buildings, for 20 years; (2) Planes, trains, ships, machines, machinery and other production equipment, for 10 years; (3) Appliances and tools related to production and business activities , furniture, etc., for 5 years; (4) Transportation vehicles other than airplanes, trains, and ships, for 4 years; (5) Electronic equipment, for 3 years.