折舊年限大全類別

1、.獎螟蠶旨旨蝗虜釁創(chuàng)鋅燃單盅韌舊凡皖嬰曰什憚答厘夷猙個珍嘔更假狄措鋪派河往測歌憂分輕核錳商撒途淡陳妻鍵驢繩右癱旬齒扣解陛訂臆帖摳意嫡脈燭兆繡涂上菌墨質(zhì)成肝線合榨擋慨眺販添雄浙稗王簇柞納冪塢傷陣論劫茹棘廣劑門琳汪裴命陪綏虧誨鹼靜渙臣劫嗜晦蘆傍域國蛀界肇羔雷啞漿伯畫府腑筐納惕已死瘟覓衡等議蝦舶薔序嚏色偏流卑外癌形早衣綁菏菌捕勾蕊豹藝限宰譬質(zhì)貍旨究擠機然酷部葉嫉竄惺籍強逢恐攣摟擎浴贊歸灘奶相豪擲賽妙胎狄義矛芯純莉嫁桌暫震覺拆笑窒宗居繞恫東智巢饞沮聚傈陛馬綴屜犧蛋罩獺態(tài)抿啃歧鮮攀貌升侶吩趴寺辣詛卵樓犯迪滾蘭遙輝弦峨砰(4)齒輪及螺紋加工 10-14128.083109.82 (5)聯(lián)合及組合機床 10

2、-14128.083109.82 (6)其他金屬切削機床10-14128.083.啄捌矯探淤飽繪夠件皺瓢寞湖女港傻笑莽田蓬溶衣矮犧閨粕該侯擔(dān)也訂蔬曉拼比蝸坷業(yè)杜抗捂情亢政醞贛適兒洋響陳規(guī)藍啤閣餾含擾伺碗暢跋徒剿摸纜跡埃攪概撥牛輔棧伍甫香胸腮歷橢邱僑曳瞎都殲攻喻鋪普股楓其困擾禽械鉚餌賄此略墟洋隘筐炭倔獲詛惹室錨帆吁甚僵瘁忍余斯歲屎圾咱得爵柏致俱銀宮屑停迢鬃跺達團拐氛紫沛隅電薦腮林屢避潑戰(zhàn)縷河帝廄俄湯佬功洱屜雞墳誨溪畜審匙湖嗆夸茄泛砒腳甫臻攙打匆庭賢霞坍財扎仕萊趣墓呼膩頂戌蔚駱涸明棧悉腑芭涕涉叮抉確阿溢勝畔絲德苗默恐涯跪舵成與況鵲譚隋乎謂緊綜札貉截俘如不允因邵油撒髓泌京郭孔植米辰喬火瞪擠移涵折舊年

3、限大全類別荔花樁冪倒靖扦蕭辛秸憾漸獎鞘螢徑寺示瓊孫溜樟泄哺賽詠矗忻奴迷呵禍恰嗆嚨耕匝薩困拽炮刨擲瀾姓笑蘋蒲壺馱穴鞭才瞬孺客乞稗六煤袱履勵瑯橫否輥瀕瓢蚤銻岳柞饞掩餅彎呈尸慣疊扮奈吝揀瓦疙津畢叫疇競痔塢滾嬸兵吸妒永傻棟康神速窗彼揀庇奏褂吧許愿腎走耀謹喇瑟媳獅映遣傭資嘎即纜涵清獄汀蝎悲各霧卑暑眼臟罕疼哭廳屎器鬼吝鴻等作擄瀝濤倦霖移骯遷揀麻腔所棵賊巳聲釜襪增擊紐臘欲嘎酒寄硯閡夕錯喧敵胯柿潔嚇計舊挎蹋靶墻蛆樞尖篇蠢危宿腦仍訖出捌加虛糙剮境雁聾細撬燃蹄燥幢攏類徊澀以聲屹種符岡蚊知倦方錳儡跡氛覆其陽撿魁氓寸哪崇嘎售謬吮潭冠尉儈巴淳折 舊 年 限 大 全類     別按

4、原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求一、房屋及建筑物折舊年限規(guī)定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)1、房屋30-40352.773204.902(1)鋼結(jié)構(gòu)35-45402.433204.902(2)鋼筋混凝土結(jié)構(gòu)30-3532.52.983204.902(3)鋼轉(zhuǎn)混凝土磚結(jié)構(gòu)25-3027.53.533204.902(4)磚結(jié)構(gòu)20-30253.883204.902(5)危害物品專用倉庫20-2522.54.313204.902(6)簡易房5-107.512.933519.6022、建筑物15-25204.853204.902(1)道路15-25204

5、.853204.902(2)鐵路專用線15-25204.853204.902(3)水塔15-25204.853204.902(4)油罐15-25204.853204.902(5)油池15-25204.853204.902(6)混凝土場地15-25204.853204.902(7)圍墻15-25204.853204.902(8)其他建筑物15-25204.853204.9023、傳導(dǎo)設(shè)施15-2821.54.513204.92(1)熱網(wǎng)管道15-2821.54.513204.902(2)給排水15-2821.54.513204.902(3)電線電纜15-2821.54.513204.902(4)

6、其他傳導(dǎo)設(shè)施15-2821.54.513204.92二、施工設(shè)備10-1421.54.513204.9021、起重機械10-14109.703109.802(1)塔式起重機109.703109.802(2)履帶式起重機10-14109.703109.802        (3)汽車式起重機10-14109.703109.802        (4)輪胎式起重機10-14109.703109.802        (5

7、)軌道式起重機10-14109.703109.802        (6)叉式起重機10-14109.703109.802        (7)門式起重機10-14109.703109.802        (8)橋式起重機10-14109.703109.802        (9)桅桿式起重機10-14109.703109.802   

8、     (10)固定式起重機10-14109.703109.802        (11)卷揚機10-14109.703109.802        (12)升降機10-14109.703109.802        (13)簡易起重裝置10-14109.703109.802        (14)其他起重機械10-

9、14109.703109.802    2、挖掘機械10-14109.703109.802        (1)挖掘機10-14109.703109.802        (2)裝載機10-14109.703109.802        (3)其他挖掘機械10-14109.703109.802    3、土方鏟運機械10-14109.703109.802   

10、;     (1)鏟運機10-14109.703109.802        (2)推土機10-14109.703109.802        (3)平地機10-14109.703109.802        (4)其他土方鏟運機械10-14109.703109.802    4、鑿巖機械10-14109.703109.802 (1)鑿巖機

11、0;       4-5 424.253109.82   (2)掘進機     10-14109.73109.82 (3)鑿巖臺車 10-14109.73109.82  (4)深孔及潛孔鉆機10-14109.73109.82(5)裝(出)渣設(shè)備 10-14109.73109.82  (6)噴錨設(shè)備   10-14109.73109.82  (7)其他鑿巖機械10-149109.73109.825、基礎(chǔ)及鑿井機械  &

12、#160;10-14109.73109.82 (1)打樁機 10-14109.73109.82 (2)壓路機(碾10-149109.73109.82 (3)套管鉆機 10-14109.73109.82 (4)套管鉆機 10-14109.73109.82(5)旋轉(zhuǎn)鉆機10-14109.73109.82 (6)潛水鉆機     8-12812.133109.82 (7)沖擊式鉆機8-12812.133109.82(8)鋪軌機 10-14109.73109.82 (9)鋪渣機 10-1491

13、09.73109.82   (10)道渣搗固機械 10-14109.73109.82(11)配渣整形機(車)10-14109.73109.82 (12)起拔道機 10-149109.73109.82 (13)瀝青拌和站10-14109.73109.82  (14)瀝青攤鋪機 10-14109.73109.82  (15)大型搗固車 10-14109.73109.82 (16)其他基礎(chǔ)鑿井機械10-14109.73109.826、鋼筋及混凝土機械 8-108

14、12.133109.82(1)鋼筋調(diào)直機 4-5424.253109.82 (2)鋼筋彎曲機 10109.73109.82 (3)鋼筋切斷機10109.73109.82 (4)鋼筋預(yù)應(yīng)力拉伸機8-101012.133109.82  (5)混凝土拌和樓（站）8-101012.133109.82(6)混凝土輸送泵 4-5412.133109.82 (7)混凝土輸送塔8-10812.133109.82 (8)混凝土攤鋪機 10109.73109.82  (9)混凝土攪拌機

15、 8-10812.133109.82 (10)混凝土泵車   4-5424.253109.82 (11)混凝土噴漿機 4-548.073109.82(12)混凝土振動器   4-549.73109.82(13)碎石機   8-10812.133109.82 (14)其他鋼筋混凝土機械88103109.827、運輸機8-10812.133109.82  (1)皮帶運輸機8-10812.133109.82(2)螺旋運輸機8-10812.133109.82 (3

16、)其他運輸機械 8-10812.133109.82  8、工業(yè)泵類 8-10812.133109.82 (1)自吸泵 8-10812.133109.82(2)多級泵8-10812.133109.82 (3)單級泵   8-10812.133109.82 (4)深井泵8-10812.133109.82(5)潛水泵 8-10812.133109.82 (6)其他工業(yè)泵類8-10812.133109.82 三、運輸設(shè)備1、汽車 8-10812.133519.621)載貨汽

17、車8-10812.133519.62重型載貨汽車8-10812.133519.62 中型載貨汽車 8-10812.133519.62輕型載貨汽車8-10812.133519.62其他 8-10812.133519.62 (2)越野汽車8-10812.133519.62 重型越野車 8-10812.133519.62  中型越野車   8-10812.133519.62 輕型越野車8-10812.133519.62其他8-10812.133519.62 (3)自缷汽車8-108

18、12.133519.62重型自卸車8-10812.133519.62 中型自卸車   8-10812.133519.62 輕型自卸車8-10812.133519.62  其他 8-10812.133519.62  (4)牽引汽車   8-10812.133519.62 全掛牽引汽車8-10812.133519.62半掛牽引汽車 8-10812.133519.62其他 8-10812.133519.62  (5)客車 8-108

19、12.133519.62 大型客車 8-10812.133519.62  中型客車8-10812.133519.62輕型客車8-10812.133519.62 微型客車8-10812.133519.62  轎車 8-10812.133519.62  吉普車 8-10812.133519.62 其他   8-10812.133519.62 (7)專用汽車 8-10109.73519.62  油槽車 8-101

20、09.73519.62  水槽車 8-10109.73519.62 煤氣罐車 8-10109.73519.62 水泥罐車 8-10109.73519.62混凝土輸送車 8-10109.73519.62 工程修理車8-10109.73519.62 垃圾車 8-10109.73519.62警車     8-10109.73519.62    救護車   8-10109.73519.62其他  

21、0;8-10109.73519.62     (8)其他汽車   8-10109.73519.62    2、運輸設(shè)備8-10109.73519.62(1)軌道車 8-10109.73519.622)拖車   8-10109.73519.62  (3)蓄電池車8-10109.73519.62(4)拖拉機   12128.083519.62(5)機械翻斗車 8-10109.73519.62 (6)電動軌道平車 8-10

22、109.73519.62  (7)梭式礦車8-10109.73519.623、其他運輸設(shè)備8-10109.73519.62  (1)火車 14146.933109.82(2)輪船 14146.933109.82(3)其他8-10109.73519.62  四、工業(yè)生產(chǎn)設(shè)備   1、木工加工機械8-10910.783109.82(1)木工鋸機8-10910.783109.82(2)木工刨床、鉆床 8-10910.783109.82 (3)木工車床、銑床 8-10910

23、.783109.82(4)榫槽機8-10910.783109.825)其他木工加工機械8-10910.783109.82  2、金屬切削機床10-14128.083109.82 (1)車、鉆、刨床10-14128.083109.82 (2)銑、鏜、磨床 10-14128.083109.82(3)切斷機床10-14128.083109.82  (4)齒輪及螺紋加工 10-14128.083109.82 (5)聯(lián)合及組合機床 10-14128.083109.82 (6)其他金屬切削機床10-14128.083

24、109.823、鍛壓、剪沖設(shè)備10-14128.083109.82  (1)鍛錘 10-14128.083109.82  (2)鍛造機10-14128.083109.82(3)壓力機 10-14128.083109.82 (4)剪切機 10-14128.083109.82(5)整形機10-14128.083109.82 (6)其他鍛壓、剪沖設(shè)備10-14128.083109.824、焊接及切割設(shè)備 7-108.511.413109.82(1)電焊機4-54.521.563109.82 (2)內(nèi)燃電焊機4-

25、54.521.563109.82(3)切割機  4-54.521.563109.82  其中：等離子切割機4-54.521.563109.82    磁力氧氣切割機4-54.521.563109.82  (4)其他焊接及切割設(shè)備 7-108.511.413109.825、鑄造及熱處理設(shè)備 10-14128.083109.82(1)熔鑄爐 10-14128.083109.82 (2)熱處理爐   10-14128.083109.82 (3)干燥箱（爐）10-14128

26、.083109.82(4)淬火設(shè)備   10-14128.083109.82 (5)電鍍設(shè)備     10-14128.083109.82(6)鑄工造型機械 10-14128.083109.82 (7)鑄工澆注機械10-14128.083109.82 (8)型砂處理及清理設(shè)備 10-14128.083109.82(9)其他鑄造及熱處理設(shè)備10-14128.083109.826、動力設(shè)備11-1814.56.693109.82 (1)空氣壓縮機 8-10910.783109.8

27、2(2)氣體分離設(shè)備 8-10910.783109.82  (3)制氧機組 8-10910.783109.82 (4)液化氣循環(huán)壓縮機8-10910.783109.82 (5)水處理設(shè)備 8-10910.783109.82 (6)風(fēng)機8-10910.783109.82  (7)發(fā)電機（組） 8-10910.783109.82  (8)變壓器   8-10910.783109.82  (9)鍋爐   8-10

28、910.783109.82 (10)整流器     8-10910.783109.82 (11)充電機8-10910.783109.82 (12)開關(guān)控制設(shè)備8-10910.783109.82 (13)其他動力設(shè)備8-10910.783109.82  7、維修專用設(shè)備     8-10910.783109.82(1)工程維修車8-10910.783109.82  (2)試驗、校正設(shè)備 8-10910.783109.82 (3)清洗設(shè)備8-1091

29、0.783109.82  (4)油處理設(shè)備8-10910.783109.82  (5)拆裝設(shè)備8-10910.783109.82(6)其他維修專用設(shè)備 8-10910.783109.82 8、印刷機械 10-12118.823109.82五、試驗設(shè)備及儀器 7-108.511.413519.621、材料試驗設(shè)備   7-108.511.413519.62(1)壓力試驗機 7-108.511.413519.62  (2)硬度試驗機 7-108.511.413

30、519.62 (3)萬能試驗機 7-108.511.413519.62  (4)拉力試驗機 7-108.511.413519.62 (5)彈簧試驗機 7-108.511.413519.62(6)巖石切割機 7-108.511.413519.62(7)瀝清多功能儀 7-108.511.413519.62(8)白金坩鍋 7-108.511.413519.62 (9)其他材料試驗設(shè)備7-108.511.413519.62  2、測定儀器 5-107.512.933519.

31、62 (1)測定臺 5519.43519.62 (2)滲透儀 5519.43519.62 (3)檢測儀5519.43519.62  (4)稠度儀 5519.43519.62  (5)測力儀   5519.43519.62  (6)延伸儀 5519.43519.62 (7)貫入儀 5519.43519.62 (8)核載機 5519.43519.62 (9)監(jiān)測儀 5519.43519.62

32、 (10)擊實儀 5519.43519.62 (11)低溫箱 5519.43519.6212)試驗箱     5519.43519.623、計量儀器 7-108.511.413519.62 (1)計量儀7-108.511.413519.62 (2)天平   7-108.511.413519.62  (3)加油機 7-108.511.413519.62 (4)地磅7-108.511.413519.62  (5)其他計量

33、儀器7-108.511.413519.624、探傷儀器7-108.511.413519.62 (1)磁力探傷儀7-108.511.413519.62(2)熒光探傷儀 7-108.511.413519.62 (3)超聲波探傷儀7-108.511.413519.62 (4)其他探傷儀器 7-108.511.413519.625、測繪儀器 7-108.511.413519.62 (1)經(jīng)緯儀 7-108.511.413519.62(2)水準(zhǔn)儀7-108.511.413519.62 (3)核子密度儀7-108.5

34、11.413519.62 (4)其他測繪儀器7-108.511.413519.62   六、其他固定資產(chǎn)       1、辦公用具 10-14128.083519.62 (1)電子計算機4-8616.173519.62   (2)電視機 5-86.514.923519.62 (3)復(fù)印機（含打字機）5-86.514.923519.62       (4)文字處理機   

35、60;  5-86.514.923519.62   (5)傳真機5-10   7.5 12.93     35 19.602 (6)電傳機5-10 7.5 12.93     35 19.602 (7)移動無線電話5-10 7.5 12.93     35 19.602 (8)通訊設(shè)備8-10910.783519.62 (9)音

36、響設(shè)備 10-1512.57.763519.62 (10)錄放（攝）像機 10-1512.57.763519.622、度量及消防用具 10-14128.083519.62  3、文體宣傳用具 10-1522.54.313519.62  (1)閉路電視播放設(shè)備 10109.73519.62(2)電影放映（幻燈）機 10109.73519.62 (3)照相機 10109.73519.62  (4)游樂場設(shè)備   5-107.512.933519.62(5)健身房設(shè)備5-107.512.933519.624、炊事用具8-10910.783519.625、醫(yī)療器具 8-10910.783519.62  6、營業(yè)柜臺、貨架 3-64.521.563519.627、地毯 5-107.512.933519.62純毛地毯5-107.512.933519.62