Article 60 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period 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.
Question 2: Is the washing machine refrigerator a fixed asset? If you use it yourself, it will be included in the fixed asset. If it is too troublesome, it can also be directly included in the office expenses in the management expenses.
Question 3: What kind of fixed assets is refrigerator? How many years is depreciation? Refrigerators belong to: (3) appliances, tools and furniture related to production and business activities, and the depreciation period is 5 years.
Articles 59 and 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (Order No.5 1 2 of the People's Republic of China and the State Council), which came into effect on 1 month/day, 2008, stipulate that the depreciation of fixed assets calculated by the straight-line method is allowed to be deducted. The enterprise shall calculate the depreciation from the month following the month when the fixed assets are put into use; Fixed assets that have stopped using shall stop calculating depreciation from the month following the month of stopping using. An enterprise shall, according to the nature and usage of fixed assets, reasonably determine the estimated net salvage value of fixed assets. The estimated net salvage value of fixed assets shall not be changed once it is determined. Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period 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.
The new tax law is consistent with the accounting standard in terms of net salvage value of fixed assets, which is determined by enterprises themselves. However, the straight-line method is required in the depreciation method tax law, and the depreciation period of various fixed assets also has a minimum limit. Therefore, enterprises should comprehensively consider the different requirements of accounting and tax law when determining the depreciation and net salvage value of fixed assets in order to make reasonable tax adjustments.
Question 4: Are refrigerators and microwave ovens fixed assets? It depends on the value.
First look at the definition of fixed assets:
According to Article 40 of the Financial Rules for Enterprises and Institutions (Order No.68 of the Ministry of Finance) newly revised and promulgated by the Ministry of Finance: "Fixed assets refer to assets with a service life of more than one year and a unit value of more than 1000 yuan (including the unit value of special equipment of more than 1500 yuan), and basically keep the original material form during use. Although the unit value does not meet the prescribed standards, a large number of similar materials with a durable time of more than one year are managed as fixed assets. "
If the value document meets the standard, it can only be shared at one time.
Question 5: What kind of refrigeration equipment does a color TV refrigerator belong to? It is also a kind of civilian product that keeps food or other items at a constant low temperature. There are compressors, ice makers, cabinets or boxes for freezing, and storage boxes with refrigeration devices in the box. The volume of household refrigerators is usually 20 ~ 500 liters. 19 10 The world's first domestic refrigerator with compression refrigeration came out in the United States. 1925 Lido Company of Sweden developed the household absorption refrigerator. 1927 General Electric Company of the United States developed a fully enclosed refrigerator. 1930 air-cooled continuous diffusion absorption refrigerators with different heating methods were put on the market. 193 1 year, a new refrigerant freon 12 was successfully developed. Domestic thermoelectric refrigerators began to be produced in the second half of 1950s, and China began to produce refrigerators in 1950s.
Question 6: What is the subject of refrigerator purchase 1200 yuan, fixed assets or low-value consumables?
Does not meet the standard of fixed assets
Long service life
Not a consumable.
Directly charged to management expenses
Question 7: Is the refrigerator a fixed asset? Fixed assets refer to houses, buildings, machines, machinery, transport vehicles and other equipment, appliances and tools related to production and operation with the service life of enterprises exceeding 1 year. Articles that do not belong to the main equipment of production and operation, with a unit value of 2000 yuan and a service life of more than 2 years, should also be regarded as fixed assets. Fixed assets are the labor means of enterprises and the main assets on which enterprises rely for production and operation. From the accounting point of view, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unnecessary fixed assets, financing leased fixed assets, and donated fixed assets.
Look at the refrigerator you mentioned, which belongs to the above contents.
Question 8: Is the refrigerator a fixed asset? Can enter fixed assets.
The fixed assets mentioned in Article 57 of the Regulations for the Implementation of the Enterprise Income Tax Law in 2008 and Article 11 of the Enterprise Income Tax Law refer to the non-monetary assets held by an enterprise for the purpose of producing products, providing labor services, renting out or operating management, which have been used for more than 12 months, including houses, buildings, machinery, transportation tools and other equipment, appliances and tools related to production and business activities.
The minimum depreciation period of electronic equipment is 3 years.
Question 9: What equipment is a refrigerator in the classification of fixed assets? Refrigerators belong to: (3) Appliances, tools, furniture, etc. related to production and business activities. The depreciation period is 5 years.