Legal subjectivity:

The depreciation period applicable to the machinery and equipment owned by the parties is generally ten years, which is expressly stipulated in my country's "Enterprise Income Tax Law Implementation Regulations": except for the State Council Unless otherwise specified by the financial and tax authorities, the period for aircraft, trains, ships, machines, machinery and other production equipment is 10 years; for transportation vehicles other than airplanes, trains and ships, the period is 4 years. Legal objectivity:

Article 60 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China" Unless otherwise specified by the financial and taxation authorities of the State Council, the minimum number of years for calculating depreciation of fixed assets is as follows: ( 1) Houses and buildings, 20 years; (2) Airplanes, trains, ships, machines, machinery and other production equipment, 10 years; (3) Appliances, tools, furniture, etc. related to production and business activities, 5 years years; (4) means of transportation other than airplanes, trains, and ships, 4 years; (5) electronic equipment, 3 years.