折舊年限大全

1、折 舊 年 限 大 全類     別按原行業(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)鋼結構35-45402.433204.902(2)鋼筋混凝土結構30-3532.52.983204.902(3)鋼轉混凝土磚結構25-3027.53.533204.902(4)磚結構20-30253.883204.902(5)危害物品專用倉庫20-2522.54.313204.902(6)簡易房5-107.512.933519.6

2、022、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)混凝土場地15-25204.853204.902(7)圍墻15-25204.853204.902(8)其他建筑物15-25204.853204.9023、傳導設施15-2821.54.513204.92(1)熱網管道15-2821.54.513204.902(2)給排水15-2821.54.51

3、3204.902(3)電線電纜15-2821.54.513204.902(4)其他傳導設施15-2821.54.513204.92二、施工設備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&

4、#160;       (5)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

5、)桅桿式起重機10-14109.703109.802        (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   

6、;     (14)其他起重機械10-14109.703109.802    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   

7、3、土方鏟運機械10-14109.703109.802        (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、

8、鑿巖機械10-14109.703109.802 (1)鑿巖機        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)渣設備 10-14109.73109.82  (6)噴錨設備   10-14109.73109.82  (7)其他

9、鑿巖機械10-149109.73109.825、基礎及鑿井機械   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-

10、14109.73109.82 (9)鋪渣機 10-149109.73109.82   (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)其他基礎鑿井機

11、械10-14109.73109.826、鋼筋及混凝土機械 8-10812.133109.82(1)鋼筋調直機 4-5424.253109.82 (2)鋼筋彎曲機 10109.73109.82 (3)鋼筋切斷機10109.73109.82 (4)鋼筋預應力拉伸機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&#

12、160;10109.73109.82  (9)混凝土攪拌機 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8-10812.133

13、109.82(2)螺旋運輸機8-10812.133109.82 (3)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 

14、;三、運輸設備1、汽車 8-10812.133519.621)載貨汽車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.

15、62其他8-10812.133519.62 (3)自缷汽車8-10812.133519.62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 8-1081

16、2.133519.62  (5)客車 8-10812.133519.62 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 8-1

17、0109.73519.62  油槽車 8-10109.73519.62  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

18、60;  8-10109.73519.62其他   8-10109.73519.62     (8)其他汽車   8-10109.73519.62    2、運輸設備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-

19、10109.73519.62 (6)電動軌道平車 8-10109.73519.62  (7)梭式礦車8-10109.73519.623、其他運輸設備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)生產設備   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

20、.783109.82 (3)木工車床、銑床 8-10910.783109.82(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)聯合及組合機床 10-14128

21、.083109.82 (6)其他金屬切削機床10-14128.083109.823、鍛壓、剪沖設備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、剪沖設備10-14128.083109.824、焊接及切割設備 7-108.511.413109.82(

22、1)電焊機4-54.521.563109.82 (2)內燃電焊機4-54.521.563109.82(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)其他焊接及切割設備 7-108.511.413109.825、鑄造及熱處理設備 10-14128.083109.82(1)熔鑄爐 10-14128.083109.82 (2)熱處理爐   10

23、-14128.083109.82 (3)干燥箱（爐）10-14128.083109.82(4)淬火設備   10-14128.083109.82 (5)電鍍設備     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)型砂處理及清理設備 10-14128.083109.82(9)其他鑄造及熱處理設備10-14128.083109.826、動力設備11-1814.56.693109

24、.82 (1)空氣壓縮機 8-10910.783109.82(2)氣體分離設備 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)水處理設備 8-10910.783109.82 (6)風機8-10910.783109.82  (7)發(fā)電機（組） 8-10910.783109.82  (8)變壓器   8-10910.7831

25、09.82  (9)鍋爐   8-10910.783109.82 (10)整流器     8-10910.783109.82 (11)充電機8-10910.783109.82 (12)開關控制設備8-10910.783109.82 (13)其他動力設備8-10910.783109.82  7、維修專用設備     8-10910.783109.82(1)工程維修車8-10910.783109.82  (2)試驗、校正設備

26、60;8-10910.783109.82 (3)清洗設備8-10910.783109.82  (4)油處理設備8-10910.783109.82  (5)拆裝設備8-10910.783109.82(6)其他維修專用設備 8-10910.783109.82 8、印刷機械 10-12118.823109.82五、試驗設備及儀器 7-108.511.413519.621、材料試驗設備   7-108.511.413519.62(1)壓力試驗機 7-108.511.413519.62

27、  (2)硬度試驗機 7-108.511.413519.62 (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)其他材料試驗設備7-108.511.413519

28、.62  2、測定儀器 5-107.512.933519.62 (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.

29、43519.62 (9)監(jiān)測儀 5519.43519.62 (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

30、磅7-108.511.413519.62  (5)其他計量儀器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)經緯儀 7-108.511.413519.62(2)水準儀7

31、-108.511.413519.62 (3)核子密度儀7-108.511.413519.62 (4)其他測繪儀器7-108.511.413519.62   六、其他固定資產       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)復印機（含打字機）5-86.514.923519.62       (4)文字處理機       5-86.514.923519.62   (5)傳真機5-10   7.5 12.93