折舊年限一覽表

1、固定資產(chǎn)管理目錄及折舊年限表(1)第 1 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(guī)定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)一、房屋及建筑物 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(cāng)庫(kù)20-2522.54.313204.902 (6)簡(jiǎn)易房5-107.512.933519.6

2、02 2、建筑物15-25204.853204.902 (1)道路15-25204.853204.902 (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(chǎng)地15-25204.853204.902 (7)圍墻15-25204.853204.902 (8)其他建筑物15-25204.853204.902 3、傳導(dǎo)設(shè)施15-2821.54.513204.902 (1)熱網(wǎng)管道15-2821.54.513204.902 (2)給排水

3、15-2821.54.513204.902 (3)電線電纜15-2821.54.513204.902 (4)其他傳導(dǎo)設(shè)施15-2821.54.513204.902二、施工設(shè)備 1、起重機(jī)械10-14109.703109.802 (1)塔式起重機(jī)10-14109.703109.802 (2)履帶式起重機(jī)10-14109.703109.802 (3)汽車式起重機(jī)10-14109.703109.802 (4)輪胎式起重機(jī)10-14109.703109.802 (5)軌道式起重機(jī)10-14109.703109.802 (6)叉式起重機(jī)10-14109.703109.802 (7)門式起重機(jī)10-141

4、09.703109.802 (8)橋式起重機(jī)10-14109.703109.802 (9)桅桿式起重機(jī)10-14109.703109.802 (10)固定式起重機(jī)10-14109.703109.802 (11)卷?yè)P(yáng)機(jī)10-14109.703109.802 (12)升降機(jī)10-14109.703109.802 (13)簡(jiǎn)易起重裝置10-14109.703109.802 (14)其他起重機(jī)械10-14109.703109.802 2、挖掘機(jī)械10-14109.703109.802 (1)挖掘機(jī)10-14109.703109.802 (2)裝載機(jī)10-14109.703109.802 (3)其他挖掘

5、機(jī)械10-14109.703109.802 3、土方鏟運(yùn)機(jī)械10-14109.703109.802固定資產(chǎn)管理目錄及折舊年限表(2)第 2 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(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)鏟運(yùn)機(jī)10-14109.703109.802 (2)推土機(jī)10-14109.703109.802 (3)平地機(jī)10-14109.703109.802 (4)其他土方鏟運(yùn)機(jī)械10-14109.703109.802 4、鑿巖機(jī)械10-14109.703109.802 (1)鑿巖機(jī)4-5424.253109.80

6、2 (2)掘進(jìn)機(jī)10-14109.703109.802 (3)鑿巖臺(tái)車10-14109.703109.802 (4)深孔及潛孔鉆機(jī)10-14109.703109.802 (5)裝(出)渣設(shè)備10-14109.703109.802 (6)噴錨設(shè)備10-14109.703109.802 (7)其他鑿巖機(jī)械10-14109.703109.802 5、基礎(chǔ)及鑿井機(jī)械10-14109.703109.802 (1)打樁機(jī)10-14109.703109.802 (2)壓路機(jī)(碾)10-14109.703109.802 (3)套管鉆機(jī)10-14109.703109.802 (4)多頭鉆機(jī)10-14109.70

7、3109.802 (5)旋轉(zhuǎn)鉆機(jī)10-14109.703109.802 (6)潛水鉆機(jī)8-12812.133109.802 (7)沖擊式鉆機(jī)8-12812.133109.802 (8)鋪軌機(jī)10-14109.703109.802 (9)鋪渣機(jī)10-14109.703109.802 (10)道渣搗固機(jī)械10-14109.703109.802 (11)配渣整形機(jī)(車)10-14109.703109.802 (12)起拔道機(jī)10-14109.703109.802 (13)瀝青拌和站10-14109.703109.802 (14)瀝青攤鋪機(jī)10-14109.703109.802 (15)大型搗固車10

8、-14109.703109.802 (16)其他基礎(chǔ)鑿井機(jī)械10-14109.703109.802 6、鋼筋及混凝土機(jī)械8-10812.133109.802 (1)鋼筋調(diào)直機(jī)4-5424.253109.802 (2)鋼筋彎曲機(jī)10109.703109.802 (3)鋼筋切斷機(jī)10109.703109.802 (4)鋼筋預(yù)應(yīng)力拉伸機(jī)8-10812.133109.802 (5)混凝土拌和樓（站）8-10812.133109.802 (6)混凝土輸送泵4-5412.133109.802 (7)混凝土輸送塔8-10812.133109.802 (8)混凝土攤鋪機(jī)10109.703109.802 (9)

9、混凝土攪拌機(jī)8-10812.133109.802 (10)混凝土泵車4-5424.253109.802 (11)混凝土噴漿機(jī)4-548.073109.802 (12)混凝土振動(dòng)器4-549.703109.802 (13)碎石機(jī)8-10812.133109.802固定資產(chǎn)管理目錄及折舊年限表(3)第 3 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(guī)定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%) (14)其他鋼筋混凝土機(jī)械8109.703109.802 7、運(yùn)輸機(jī)8-10812.133109.802 (1)皮帶運(yùn)輸機(jī)8-10812.133109

10、.802 (2)螺旋運(yùn)輸機(jī)8-10812.133109.802 (3)其他運(yùn)輸機(jī)械8-10812.133109.802 8、工業(yè)泵類8-10812.133109.802 (1)自吸泵8-10812.133109.802 (2)多級(jí)泵8-10812.133109.802 (3)單級(jí)泵8-10812.133109.802 (4)深井泵8-10812.133109.802 (5)潛水泵8-10812.133109.802 (6)其他工業(yè)泵類8-10812.133109.802三、運(yùn)輸設(shè)備 1、汽車8-10812.133519.602 (1)載貨汽車8-10812.133519.602 重型載貨汽車8

11、-10812.133519.602 中型載貨汽車8-10812.133519.602 輕型載貨汽車8-10812.133519.602 其他8-10812.133519.602 (2)越野汽車8-10812.133519.602 重型越野車8-10812.133519.602 中型越野車8-10812.133519.602 輕型越野車8-10812.133519.602 其他8-10812.133519.602 (3)自缷汽車8-10812.133519.602 重型自卸車8-10812.133519.602 中型自卸車8-10812.133519.602 輕型自卸車8-10812.13351

12、9.602 其他8-10812.133519.602 (4)牽引汽車8-10812.133519.602 全掛牽引汽車8-10812.133519.602 半掛牽引汽車8-10812.133519.602 其他8-10812.133519.602 (5)客車8-10812.133519.602 大型客車8-10812.133519.602 中型客車8-10812.133519.602 輕型客車8-10812.133519.602 微型客車8-10812.133519.602 轎車8-10812.133519.602 吉普車8-10812.133519.602 其他8-10812.133519.

13、602 (6)摩托車8-10812.133519.602 (7)專用汽車8-10109.703519.602固定資產(chǎn)管理目錄及折舊年限表(4)第 4 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(guī)定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%) 油槽車8-10109.703519.602 水槽車8-10109.703519.602 煤氣罐車8-10109.703519.602 水泥罐車8-10109.703519.602 混凝土輸送車8-10109.703519.602 工程修理車8-10109.703519.602 垃圾車8-10109.70

14、3519.602 警車8-10109.703519.602 救護(hù)車8-10109.703519.602 其他8-10109.703519.602 (8)其他汽車8-10109.703519.602 2、運(yùn)輸設(shè)備8-10109.703519.602 (1)軌道車8-10109.703519.602 (2)拖車8-10109.703519.602 (2)蓄電池車8-10109.703519.602 (3)拖拉機(jī)12128.083519.602 (4)機(jī)械翻斗車8-10109.703519.602 (5)電動(dòng)軌道平車8-10109.703519.602 (6)梭式礦車8-10109.703519.6

15、02 3、其他運(yùn)輸設(shè)備8-10109.703519.602 (1)火車14146.933109.802 (2)輪船14146.933109.802 (3)其他8-10109.703519.602四、工業(yè)生產(chǎn)設(shè)備 1、木工加工機(jī)械8-10910.783109.802 (1)木工鋸機(jī)8-10910.783109.802 (2)木工刨床、鉆床8-10910.783109.802 (3)木工車床、銑床8-10910.783109.802 (4)榫槽機(jī)8-10910.783109.802 (5)其他木工加工機(jī)械8-10910.783109.802 2、金屬切削機(jī)床10-141210.783109.802

16、 (1)車、鉆、刨床10-14128.083109.802 (2)銑、鏜、磨床10-14128.083109.802 (3)切斷機(jī)床10-14128.083109.802 (4)齒輪及螺紋加工10-14128.083109.802 (5)聯(lián)合及組合機(jī)床10-14128.083109.802 (6)其他金屬切削機(jī)床10-14128.083109.802 3、鍛壓、剪沖設(shè)備10-14128.083109.802 (1)鍛錘10-14128.083109.802 (2)鍛造機(jī)10-14128.083109.802 (3)壓力機(jī)10-14128.083109.802 (4)剪切機(jī)10-14128.08

17、3109.802 (5)整形機(jī)10-14128.083109.802固定資產(chǎn)管理目錄及折舊年限表(5)第 5 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(guī)定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%) (6)其他鍛壓、剪沖設(shè)備10-14128.083109.802 4、焊接及切割設(shè)備7-108.511.413109.802 (1)電焊機(jī)4-54.521.563109.802 (2)內(nèi)燃電焊機(jī)4-54.521.563109.802 (3)切割機(jī)4-54.521.563109.802 其中：等離子切割機(jī)4-54.521.563109.802 磁

18、力氧氣切割機(jī)4-54.521.563109.802 (4)其他焊接及切割設(shè)備7-108.511.413109.802 5、鑄造及熱處理設(shè)備10-14128.083109.802 (1)熔鑄爐10-14128.083109.802 (2)熱處理爐10-14128.083109.802 (3)干燥箱（爐）10-14128.083109.802 (4)淬火設(shè)備10-14128.083109.802 (5)電鍍?cè)O(shè)備10-14128.083109.802 (6)鑄工造型機(jī)械10-14128.083109.802 (7)鑄工澆注機(jī)械10-14128.083109.802 (8)型砂處理及清理設(shè)備10-14

19、128.083109.802 (9)其他鑄造及熱處理設(shè)備10-14128.083109.802 6、動(dòng)力設(shè)備11-1814.56.693109.802 (1)空氣壓縮機(jī)8-10910.783109.802 (2)氣體分離設(shè)備8-10910.783109.802 (3)制氧機(jī)組8-10910.783109.802 (4)液化氣循環(huán)壓縮機(jī)8-10910.783109.802 (5)水處理設(shè)備8-10910.783109.802 (6)風(fēng)機(jī)8-10910.783109.802 (7)發(fā)電機(jī)（組）8-10910.783109.802 (8)變壓器8-10910.783109.802 (9)鍋爐8-10

20、910.783109.802 (10)整流器8-10910.783109.802 (11)充電機(jī)8-10910.783109.802 (12)開關(guān)控制設(shè)備8-10910.783109.802 (13)其他動(dòng)力設(shè)備8-10910.783109.802 7、維修專用設(shè)備8-10910.783109.802 (1)工程維修車8-10910.783109.802 (2)試驗(yàn)、校正設(shè)備8-10910.783109.802 (3)清洗設(shè)備8-10910.783109.802 (4)油處理設(shè)備8-10910.783109.802 (5)拆裝設(shè)備8-10910.783109.802 (6)其他維修專用設(shè)備8-

21、10910.783109.802 8、印刷機(jī)械10-12118.823109.802五、試驗(yàn)設(shè)備及儀器 1、材料試驗(yàn)設(shè)備7-108.511.413519.602固定資產(chǎn)管理目錄及折舊年限表(6)第 6 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(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)壓力試驗(yàn)機(jī)7-108.511.413519.602 (2)硬度試驗(yàn)機(jī)7-108.511.413519.602 (3)萬(wàn)能試驗(yàn)機(jī)7-108.511.413519.602 (4)拉力試驗(yàn)機(jī)7-108.511.413519.602 (5)彈簧試驗(yàn)機(jī)7-

22、108.511.413519.602 (6)巖石切割機(jī)7-108.511.413519.602 (7)瀝清多功能儀7-108.511.413519.602 (8)白金坩鍋7-108.511.413519.602 (9)其他材料試驗(yàn)設(shè)備7-108.511.413519.602 2、測(cè)定儀器5-107.512.933519.602 (1)測(cè)定臺(tái)5519.403519.602 (2)滲透儀5519.403519.602 (3)檢測(cè)儀5519.403519.602 (4)稠度儀5519.403519.602 (5)測(cè)力儀5519.403519.602 (6)延伸儀5519.403519.602 (7)

23、貫入儀5519.403519.602 (8)核載機(jī)5519.403519.602 (9)監(jiān)測(cè)儀5519.403519.602 (10)擊實(shí)儀5519.403519.602 (11)低溫箱5519.403519.602 (12)試驗(yàn)箱5519.403519.602 3、計(jì)量?jī)x器7-108.511.413519.602 (1)計(jì)量?jī)x7-108.511.413519.602 (2)天平7-108.511.413519.602 (3)加油機(jī)7-108.511.413519.602 (4)地磅7-108.511.413519.602 (5)其他計(jì)量?jī)x器 7-108.511.413519.602 4、探傷

24、儀器7-108.511.413519.602 (1)磁力探傷儀7-108.511.413519.602 (2)熒光探傷儀7-108.511.413519.602 (3)超聲波探傷儀7-108.511.413519.602 (4)其他探傷儀器7-108.511.413519.602 5、測(cè)繪儀器7-108.511.413519.602 (1)經(jīng)緯儀7-108.511.413519.602 (2)水準(zhǔn)儀7-108.511.413519.602 (3)核子密度儀7-108.511.413519.602 (4)其他測(cè)繪儀器7-108.511.413519.602六、其他固定資產(chǎn) 1、辦公用具10-14128.083519.602 (1)電子計(jì)算機(jī)4-8616.173519.602 (2)電視機(jī)5-86.514.923519.602 (3)復(fù)印機(jī)（含打字機(jī)）5-86.514.923519.602固定資產(chǎn)管理目錄及折舊年限表(7)第 7 頁(yè)，共 7 頁(yè)類 別按原行業(yè)會(huì)計(jì)制度要求按企業(yè)會(huì)計(jì)制度及稅法要求折舊年限規(guī)定年限年