行業(yè)會(huì)計(jì)制度與企業(yè)會(huì)計(jì)制度固定資產(chǎn)折舊年限

1、固定資產(chǎn)管理目錄及折舊年限表(1)類(lèi)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)P 30-3532.5P 2.983204.902(3)鋼轉(zhuǎn)混凝土磚結(jié)構(gòu)25-3027.53.533204.902(4)磚結(jié)構(gòu):20-3025P 3.883204.902(5)危害物品專(zhuān)用倉(cāng)庫(kù)20-2522.54.313204.902(6)簡(jiǎn)易房5-107.512.933519.6022、建筑物P

2、15-25204.853204.902道路15-25204.853204.902(2)鐵路專(zhuān)用線:15-25204.853204.902(3)水塔P15-25204.853204.902(4)油罐15-25204.853204.902(5)油池P 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15-25204.853204.9023、傳導(dǎo)設(shè)施15-2821.54.513204.902(1)熱網(wǎng)管道P15-2821.5P 4.513204.902(2)給排水15-2821.54.513

3、204.902(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P10-1410r 9.703109.802(1)塔式起重機(jī)10-14109.703109.802(2)履帶式起重機(jī)r 10-1410r 9.703109.802(3)汽車(chē)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)10-1410r 9.703109.802(6)叉式起重機(jī)10-14109.703109.802(7)門(mén)式起重機(jī)10-1410r 9.703109.80

4、2(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)10-1410r 9.703109.802(11)卷?yè)P(yáng)機(jī)10-14109.703109.802(12)升降機(jī)10-1410r 9.703109.802(13)簡(jiǎn)易起重裝置10-14109.703109.802(14)其他起重機(jī)械10-14109.703109.8022、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10-14109.703109.8

5、02類(lèi)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(%)3、土方鏟運(yùn)機(jī)械:10-1410:9.703109.80P 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)P 10-1410P 9.703109.802(4)其他土方鏟運(yùn)機(jī)械10-14109.703109.8024、鑿巖機(jī)械10-1410:9.703109.802(1)鑿巖機(jī)4-5424.253109.802(2)掘進(jìn)機(jī)10-14109.703109.802(3)鑿巖臺(tái)車(chē)10-1410P 9

6、.703109.802(4)深孔及潛孔鉆機(jī)10-14109.703109.802(5)裝(出)渣設(shè)備10-1410:9.703109.802(6)噴錨設(shè)備10-1410P 9.703109.802(7)其他鑿巖機(jī)械10-14109.703109.8025、基礎(chǔ)及鑿井機(jī)械10-1410P 9.703109.802(1)打樁機(jī)10-14109.703109.802(2)壓路機(jī)(碾)10-1410:9.703109.802(3)套管鉆機(jī)10-14109.703109.802(4)多頭鉆機(jī)10-14109.703109.802(5)旋轉(zhuǎn)鉆機(jī):10-1410P 9.703109.802(6)潛水鉆機(jī)8-

7、12812.133109.802(7)沖擊式鉆機(jī)P 8-128P 12.133109.802(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P10-1410r 9.703109.802(11)配渣整形機(jī)(車(chē))10-14109.703109.802(12)起拔道機(jī)r 10-1410r 9.703109.802(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(chē)10-1410r 9.703109.802(16)其他基礎(chǔ)鑿井機(jī)械10-14109.703

8、109.8026、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鋼筋彎曲機(jī)10109.703109.802(3)鋼筋切斷機(jī)1010r 9.703109.802(4)鋼筋預(yù)應(yīng)力拉伸機(jī)8-10812.133109.802(5)混凝土拌和樓(站)r 8-108r 12.133109.802(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)混凝土攪拌機(jī)8-10812.133109.802(10)混凝土泵車(chē)4-5424.253109.8

9、02(11)混凝土噴漿機(jī)4-548.073109.802第2頁(yè)，共7頁(yè)固定資產(chǎn)管理目錄及折舊年限表 類(lèi)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(%)(12)混凝土振動(dòng)器:4-54:9.703109.80P 2(13)碎石機(jī)8-10812.133109.802(14)其他鋼筋混凝土機(jī)械8109.703109.8027、運(yùn)輸機(jī)P 8-108P 12.133109.802(1)皮帶運(yùn)輸機(jī)8-10812.133109.802(2)螺旋運(yùn)輸機(jī):8-108P 12.133109.802(3)其他運(yùn)輸機(jī)械8-10812.1

10、33109.8028、工業(yè)泵類(lèi)8-10812.133109.802(1)自吸泵P 8-10812.133109.802(2)多級(jí)泵8-10812.133109.802(3)單級(jí)泵:8-108P 12.133109.802(4)深井泵P 8-108P 12.133109.802(5)潛水泵8-10812.133109.802(6)其他工業(yè)泵類(lèi)8-108P 12.133109.802三、運(yùn)輸設(shè)備1、汽車(chē)P 8-108P 12.133519.602(1)載貨汽車(chē)8-10812.133519.602重型載貨汽車(chē)8-10812.133519.602中型載貨汽車(chē)P 8-108P 12.133519.602

11、輕型載貨汽車(chē)8-10812.133519.602其他P 8-108P 12.133519.602(2)越野汽車(chē)8-10812.133519.602重型越野車(chē)8-10812.133519.602中型越野車(chē)8-108P 12.133519.602輕型越野車(chē)8-10812.133519.602其他P 8-108P 12.133519.602(3)自缷汽車(chē)8-10812.133519.602重型自卸車(chē)8-10812.133519.602中型自卸車(chē)P 8-108P 12.133519.602輕型自卸車(chē)8-10812.133519.602其他r 8-10812.133519.602(4)牽引汽車(chē)8-108

12、12.133519.602全掛牽引汽車(chē)8-10812.133519.602半掛牽引汽車(chē)8-10812.133519.602其他8-10812.133519.602(5)客車(chē)r 8-108P 12.133519.602大型客車(chē)8-10812.133519.602中型客車(chē)r 8-10812.133519.602輕型客車(chē)8-10812.133519.602微型客車(chē)8-10812.133519.602轎車(chē)8-10812.133519.602吉普車(chē)8-10812.133519.602類(lèi)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

13、殘值率(%)其他8-10812.133519.602(6)摩托車(chē)8-10812.133519.602(7)專(zhuān)用汽車(chē)8-10109.703519.602油槽車(chē)8-10109.703519.602水槽車(chē)8-10109.703519.602煤氣罐車(chē)8-1010P 9.703519.602水泥罐車(chē)8-10109.703519.602混凝土輸送車(chē)8-10109.703519.602工程修理車(chē)8-10109.703519.602垃圾車(chē)8-10109.703519.602警車(chē):8-1010:9.703519.602救護(hù)車(chē)8-10109.703519.602其他8-101019.703519.602(8)其他

14、汽車(chē)P 8-1010P 9.703519.6022、運(yùn)輸設(shè)備8-10109.703519.602(1)軌道車(chē):8-1010:9.703519.602(2)拖車(chē)8-10109.703519.602(2)蓄電池車(chē)8-10109.703519.602(3)拖拉機(jī)1212r 8.083519.602(4)機(jī)械翻斗車(chē)8-10109.703519.602(5)電動(dòng)軌道平車(chē):8-1010r 9.703519.602(6)梭式礦車(chē)8-10109.703519.6023、其他運(yùn)輸設(shè)備8-10109.703519.602(1)火車(chē)1414r 6.933109.802輪船14146.933109.802(3)其他r

15、 8-1010r 9.703519.602四、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)P 8-109r 10.783109.802(2)木工刨床、鉆床8-10910.783109.802(3)木工車(chē)床、銃床:8-109r 10.783109.802(4)榫槽機(jī)8-10910.783109.802(5)其他木工加工機(jī)械8-10910.783109.8022、金屬切削機(jī)床10-1412P 10.783109.802(1)車(chē)、鉆、刨床10-14128.083109.802(2)銃、鏜、磨床10-1412r 8.083109.802(3)切斷機(jī)床10-14128.

16、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10-14128.083109.8023、鍛壓、剪沖設(shè)備10-14128.083109.802(1)鍛錘10-14128.083109.802第5頁(yè)，共7頁(yè)固定資產(chǎn)管理目錄及折舊年限表(7)類(lèi)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(%)(2)鍛造機(jī):10-1412:8.083109.80P 2(3)壓力機(jī)10-14128.083109.802(4)剪切

17、機(jī)10-14128.083109.802(5)整形機(jī)10-1412:8.083109.802(6)其他鍛壓、剪沖設(shè)備10-14128.083109.8024、焊接及切割設(shè)備7-108.511.413109.802(1)電焊機(jī)4-54.5:21.563109.802(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)4-54.5P 21.563109.802磁力氧氣切割機(jī)4-54.521.563109.802(4)其他焊接及切割設(shè)備7-108.511.413109.8025、鑄造及熱處理設(shè)備10-14128.083109.80

18、2(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10-1412r 8.083109.802(8)型砂處理及清理設(shè)備10-14128.083109.802(9)其他鑄造及熱處理設(shè)備10-14128.083109.8026、動(dòng)力設(shè)備11-1814.5P 6.693109.802(1)空氣壓縮機(jī)8-10910.78

19、3109.802(2)氣體分離設(shè)備r 8-109r 10.783109.802(3)制氧機(jī)組8-10910.783109.802(4)液化氣循環(huán)壓縮機(jī)8-10910.783109.80r 2(5)水處理設(shè)備8-109I 10.783109.802(6)風(fēng)機(jī)8-10910.783109.802發(fā)電機(jī)(組)r 8-109r 10.783109.802(8)變壓器8-10910.783109.802(9)鍋爐8-10910.783109.80r 2(10)整流器8-10910.783109.802(11)充電機(jī)8-10910.783109.802(12)開(kāi)關(guān)控制設(shè)備8-109r 10.783109.

20、802(13)其他動(dòng)力設(shè)備8-10910.783109.8027、維修專(zhuān)用設(shè)備8-10910.783109.802(1)工程維修車(chē)8-109P 10.783109.802(2)試驗(yàn)、校正設(shè)備8-10910.783109.802(3)清洗設(shè)備r 8-109r 10.783109.802(4)油處理設(shè)備8-10910.783109.802類(lèi)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(%)(5)拆裝設(shè)備:8-109P 10.783109.80P 2(6)其他維修專(zhuān)用設(shè)備8-10910.783109.802&印

21、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(1)壓力試驗(yàn)機(jī)7-108.5P 11.413519.602(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)7-108.511.413519.602(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7-10

22、8.511.413519.6022、測(cè)定儀器5-107.512.933519.602(1)測(cè)定臺(tái)55P 19.403519.602(2)滲透儀5519.403519.602(3)檢測(cè)儀5519.403519.602(4)稠度儀55P 19.403519.602(5)測(cè)力儀5519.403519.602(6)延伸儀:55P 19.403519.602(7)貫入儀5519.403519.602(8)核載機(jī)5519.403519.602(9)監(jiān)測(cè)儀55P 19.403519.602(10)擊實(shí)儀5519.403519.602(11)低溫箱:55P 19.403519.602(12)試驗(yàn)箱5519.4

23、03519.6023、計(jì)量?jī)x器7-108.511.413519.602(1)計(jì)量?jī)x7-108.5P 11.413519.602(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7-108.511.413519.6024、探傷儀器7-108.511.413519.602(1)磁力探傷儀7-108.511.413519.602(2)熒光探傷儀7-108.5r 11.413519.602(3)超聲波探傷儀7-108.511.413519.602(4)其他探傷儀器7-108.511.

24、413519.6025、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第5頁(yè)，共7頁(yè)固定資產(chǎn)管理目錄及折舊年限表 類(lèi)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(%)(4)其他測(cè)繪儀器7-108.511.413519.60P 2六、其他固定資產(chǎn)1、辦公用具10-14128.083519.602(1)電子計(jì)算機(jī)P 4-86P 16.173519.602(2)電視機(jī)5-86.514.923519.602(3)復(fù)印機(jī)(含打字機(jī))5-86