折舊年限大全

1、折舊 年 限 大 全類另U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15-25204.853204.90

2、2(1)道路15-25204.853204.902(2)鐵路專用線15-25204.853204.902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15-2821.54.51

3、3204.902(4)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(jī)械10-14109.703109.802(1)塔式起重機(jī)109.703109.802(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)10-14109.703109.802(8)橋式起重機(jī)10-14109.703109

4、.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)卷揚(yáng)機(jī)10-14109.703109.802(12)升降機(jī)10-14109.703109.802(13)簡易起重裝置10-14109.703109.802(14)其他起重機(jī)械10-14109.703109.8022、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)其他挖掘機(jī)械10-14109.703109.8023、土方鏟運(yùn)機(jī)械10-14109.703109.80

5、2(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10-14109.703109.8024、鑿巖機(jī)械10-14109.703109.802(1)鑿巖機(jī)4-5424.253109.82(2)掘進(jìn)機(jī)10-14109.73109.82(3)鑿巖臺(tái)車10-14109.73109.82(4)深孔及潛孔鉆機(jī)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(jī)械10-149109.731

6、09.825、基礎(chǔ)及鑿井機(jī)械10-14109.73109.82(1)打樁機(jī)10-14109.73109.82(2)壓路機(jī)(碾10-149109.73109.82(3)套管鉆機(jī)10-14109.73109.82(4)套管鉆機(jī)10-14109.73109.82(5)旋轉(zhuǎn)鉆機(jī)10-14109.73109.82(6)潛水鉆機(jī)8-12812.133109.82(7)沖擊式鉆機(jī)8-12812.133109.82(8)鋪軌機(jī)10-14109.73109.82(9)鋪渣機(jī)10-149109.73109.82(10)道渣搗固機(jī)械10-14109.73109.82(11)配渣整形機(jī)(車)10-14109.7310

7、9.82(12)起拔道機(jī)10-149109.73109.82(13)瀝青拌和站10-14109.73109.82(14)瀝青攤鋪機(jī)10-14109.73109.82(15)大型搗固車10-14109.73109.82(16)其他基礎(chǔ)鑿井機(jī)械10-14109.73109.826、鋼筋及混凝土機(jī)械8-10812.133109.82(1)鋼筋調(diào)直機(jī)4-5424.253109.82(2)鋼筋彎曲機(jī)10109.73109.82(3)鋼筋切斷機(jī)10109.73109.82(4)鋼筋預(yù)應(yīng)力拉伸機(jī)8-101012.133109.82(5)混凝土拌和樓(站)8-101012.133109.82(6)混凝土輸送泵

8、4-5412.133109.82(7)混凝土輸送塔8-10812.133109.82(8)混凝土攤鋪機(jī)10109.73109.82(9)混凝土攪拌機(jī)8-10812.133109.82(10)混凝土泵車4-5424.253109.82(11)混凝土噴漿機(jī)4-548.073109.82(12)混凝土振動(dòng)器4-549.73109.82(13)碎石機(jī)8-10812.133109.82(14)其他鋼筋混凝土機(jī)械88103109.827、運(yùn)輸機(jī)8-10812.133109.82(1)皮帶運(yùn)輸機(jī)8-10812.133109.82(2)螺旋運(yùn)輸機(jī)8-10812.133109.82(3)其他運(yùn)輸機(jī)械8-1081

9、2.133109.828、工業(yè)泵類8-10812.133109.82(1)自吸泵8-10812.133109.82(2)多級(jí)泵8-10812.133109.82(3)單級(jí)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(yùn)輸設(shè)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8-10

10、812.133519.62(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8-10812.133519.62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8-10812.133519.6

11、2其他8-10812.133519.62(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8-10109.73519.62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8-10109.7

12、3519.62工程修理車8-10109.73519.62垃圾車8-10109.73519.62警車8-10109.73519.62救護(hù)車8-10109.73519.62其他8-10109.73519.62(8)其他汽車8-10109.73519.622、運(yùn)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(jī)12128.083519.62(5)機(jī)械翻斗車8-10109.73519.62(6)電動(dòng)軌道平車8-10109.73519.62(7)梭式礦車8-10109.735

13、19.623、其他運(yùn)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(jī)械8-10910.783109.82(1)木工鋸機(jī)8-10910.783109.82(2)木工刨床、鉆床8-10910.783109.82(3)木工車床、銃床8-10910.783109.82(4)榫槽機(jī)8-10910.783109.825)其他木工加工機(jī)械8-10910.783109.822、金屬切削機(jī)床10-14128.083109.82(1)車、鉆、刨床10-14128.08310

14、9.82(2)銃、鏜、磨床10-14128.083109.82(3)切斷機(jī)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(jī)床10-14128.083109.82(6)其他金屬切削機(jī)床10-14128.083109.823、鍛壓、剪沖設(shè)備10-14128.083109.82(1)鍛錘10-14128.083109.82(2)鍛造機(jī)10-14128.083109.82(3)壓力機(jī)10-14128.083109.82(4)剪切機(jī)10-14128.083109.82(5)整形機(jī)10-14128.083109.82(6)其他鍛壓、剪沖設(shè)備1

15、0-14128.083109.824、焊接及切割設(shè)備7-108.511.413109.82(1)電焊機(jī)4-54.521.563109.82(2)內(nèi)燃電焊機(jī)4-54.521.563109.82(3)切割機(jī)4-54.521.563109.82其中：等離子切割機(jī)4-54.521.563109.82磁力氧氣切割機(jī)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)10-14128.083

16、109.82(4)淬火設(shè)備10-14128.083109.82(5)電鍍?cè)O(shè)備10-14128.083109.82(6)鑄工造型機(jī)械10-14128.083109.82(7)鑄工澆注機(jī)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(dòng)力設(shè)備11-1814.56.693109.82(1)空氣壓縮機(jī)8-10910.783109.82(2)氣體分離設(shè)備8-10910.783109.82(3)制氧機(jī)組8-10910.783109.82(4)液化氣循環(huán)壓縮機(jī)8-10910.783109.82

17、(5)水處理設(shè)備8-10910.783109.82(6)風(fēng)機(jī)8-10910.783109.82(7)發(fā)電機(jī)(組)8-10910.783109.82(8)變壓器8-10910.783109.82(9)鍋爐8-10910.783109.82(10)整流器8-10910.783109.82(11)充電機(jī)8-10910.783109.82(12)開關(guān)控制設(shè)備8-10910.783109.82(13)其他動(dòng)力設(shè)備8-10910.783109.827、維修專用設(shè)備8-10910.783109.82(1)工程維修車8-10910.783109.82(2)試驗(yàn)、校正設(shè)備8-10910.783109.82(3)

18、清洗設(shè)備8-10910.783109.82(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8-10910.783109.828、印刷機(jī)械10-12118.823109.82五、試驗(yàn)設(shè)備及儀器7-108.511.413519.621、材料試驗(yàn)設(shè)備7-108.511.413519.62(1)壓力試驗(yàn)機(jī)7-108.511.413519.62(2)硬度試驗(yàn)機(jī)7-108.511.413519.62(3)萬能試驗(yàn)機(jī)7-108.511.413519.62(4)拉力試驗(yàn)機(jī)7-108.511.413519.62(5)彈簧試驗(yàn)機(jī)7-108.5

19、11.413519.62(6)巖石切割機(jī)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(yàn)設(shè)備7-108.511.413519.622、測定儀器5-107.512.933519.62(1)測定臺(tái)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(jī)5519.43519.62

20、(9)監(jiān)測儀5519.43519.62(10)擊實(shí)儀5519.43519.62(11)低溫箱5519.43519.6212)試驗(yàn)箱5519.43519.623、計(jì)量儀器7-108.511.413519.62(1)計(jì)量儀7-108.511.413519.62天平7-108.511.413519.62(3)加油機(jī)7-108.511.413519.62地磅7-108.511.413519.62(5)其他計(jì)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.

21、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7-108.511.413519.62(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(jì)算機(jī)4-8616.173519.62(2)電視機(jī)5-86.514.923519.62(3)復(fù)印機(jī)(含打字機(jī))5-86.514.923519.62(4)文字處理機(jī)5-86.514.923519