固定资产折旧年限

固定资产折旧年限 商业企业固定资产折旧年限, 固定资产折旧是固定资产在使用过程中因逐渐损耗而转移到产品成本中的那部分价值，而提取折旧是补偿固定资产价值的基本途径，折旧作为企业的一项经营费用或管理费用，其大小直接影响到企业的当期损益，进而影响到企业的当期应纳税所得额。因而在纳税筹划的研究中，关于利用固定资产折旧进行纳税筹划的屡见不鲜，归纳起来，其思路和方法包括三个方面:?折旧方法的选择;?折旧年限的选择;?预计残值的确定。 不超过2000元的一般不要计入固定资产。 因此电脑、汽车可计入“固定资产”。办公桌椅，数码相机计入“低值易耗品”。 固定资产不再以2000元为，凡使用年限超一年的，都应计为固定资产 《中华人民共和国企业所得税法实施条例》有如下: 第五十九条 固定资产按照直线法计算的折旧，准予扣除。 企业应当自固定资产投入使用月份的次月起计算折旧;停止使用的固定资产，应当自停止使用月份的次月起停止计算折旧。 企业应当根据固定资产的性质和使用情况，合理确定固定资产的预计净残值。固定资产的预计净残值一经确定，不得变更。 也就是说，残值率根据企业而定，只要合理就行，一般情况企业设为5%。折旧年限是据上述类别而定。详细内容可以阅读一下企业所得税法及实施细则。 第六十条规定: 除国务院财政、税务主管部门另有规定外，固定资产计算折旧的最低年限如下: (一)房屋、建筑物，为20年; (二)飞机、火车、轮船、机器、机械和其他生产设备，为10年; (三)与生产经营活动有关的器具、工具、家具等，为5年; (四)飞机、火车、轮船以外的运输工具，为4年; (五)电子设备，为3年。 《中华人民共和国企业所得税法实施条例》是属于国家法律一级的规范，其规定只要该法律部废止，就一直按照这个执行，现在还没有废止，所以2011年继续按这个执行 还有这个规定的是最低折旧年限，主要是关系报税的，你可以定的比这个长 税收有一个特征是固定性，并不是所有的条款都每年要变一次的，没听说2011年国家改企业所得税法实施条例，所以依然按照以前的规定执行，估计近几年都不会变 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 固定资产折旧有哪些方法,最常用的哪几种, 1、年限平均法(特点:将固定资产的应计折旧额均衡地分摊到固定资产预计使用寿命内，采用这种方法计算的每期的折旧额是相等的) 公式:年折旧率=【(1-预计净残值率)/预计使用寿命】*100% 月折旧率=年折旧率/12 月折旧额=固定资产原价*月折旧率 2、工作量法(根据实际工作量计算每期应计提折旧额的一种方法) 公式:单位工作量折旧额=【固定资产原价*(1-预计净残值 率)】/预计总工作量 某项固定资产月折旧额=该项固定资产当月工作量*单位工作量折旧额 3、双倍余额递减法(一般应在固定资产使用寿命到期前两年内，将固定资产账面净值扣除预计净残值后的净值平均摊销) 公式:年折旧率=【2/预计使用年限】*100% 月折旧率=年折旧率/12 月折旧额=每月月初固定资产账面净值*月折旧率 4、年数总和法(指将固定资产的原价减去预计净残值后的余额，乘以一个逐年递减的分数计算每年的折旧额) 公式:年折旧率=【尚可使用年限/预计使用寿命的年数总和】*100% 月折旧率=年折旧率/12 月折旧额=(固定资产原价-预计净残值)*月折旧率 最常用第一种～年限平均法 关于账务处理: 购进时: 借:固定资产 借:应交税费-应交增值税(进项税额) (一般纳税人符合条件的固定资产购进可以抵扣进项税) 贷:应付账款等科目 平时折旧: 借:管理费用、制造费用、销售费用(根据服务部门不同定) 贷:累计折旧 处置: 借:固定资产清理 借:累计折旧 贷:固定资产 如果处置时收到现金 借:库存现金 贷:固定资产清理 结转处置损益 借:营业外支出(亏损时) intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 贷:固定资产清理 或借:固定资产清理 贷:营业外收入(收益) 工业企业、商业流通固定资产分类折旧年限 工业企业固定资产分类折旧年限 一、通用设备部分折旧年限 1(机械设备 10-14年 2(动力设备11-18年 3(传导设备15-28年 4(动输设备8-14年 5(自动化控制及仪器仪表 自动化、半自动化控制设备8-12年 电子计算机 4-10年 通用测试仪器设备7-12年 6.工业窑炉7-13年 7(工具及其他生产用具9-14年 8(非生产用设备及器具 设备工具18-22年 电视机、复印机、文字处理机5-8年 二、专用设备部分折旧年限 9(冶金工业专用设备9-15年 10(电力工业专用设备 发电及供热设备12-20年 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 输电线路 30-35年 配电线路14-16年 变电配电设备18-22年 核能发电设备20-25年 11(机械工业专用设备 8-12年 12(石油工业专用设备8-14年 13(化工、医药工业专用设备 7-14年 14(电子仪表电讯工业专用设备5-10年 15(建材工业专用设备6-12年 16(纺织、轻工专用设备8-14年 17(矿山、煤炭及森工专用设备7-15年 18(造船工业专用设备15-22年 19(核工业专用设备20-25年 20(公用事业企业专用设备 自来水 15-25年 燃气16-25年 三、房屋、建筑物部分 折旧年限 21(房屋 生产用房30-40年 受腐蚀生产用房 20-25年 受强腐蚀生产用房10-15年 非生产用房35-45年 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 简易房8-10年 22(建筑物 水电站大坝45-55年 其他建筑物15-25年 商业流通企业固定资产分类折旧年限 一、通用设备分类折旧年限 1(机械设备10-14年 2(动力设备11-18年 3(传导设备15-28年 4(动输设备8-14年 5(自动化、半自动化控制设备8-12年 电子计算机4-10年 空调器、空气压缩机、电气设备10-15年 通用测试仪器设备7-12年 传真机、电传机、移动无线电话5-10年 电视机、复印机、文字处理机5-8年 音响、录(摄)像机10-15年 二、专用设备分类折旧年限 1(营业柜台、货架3-6年 2(加工设备 10-15年 3(油池、油罐4-14年 4(制冷设备10-15年 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 5(粮油原料整理筛选设备6-10年 6(小火车 6-12年 7(烘干设备6-10年 8(酱油、醋、酱、腌菜腐蚀性严重的 设备和废旧物资加工设备4-8年 9(库(厂)内铁路专用线10-14年 10(地磅 7-12年 11(吊动机械设备8-14年 12(消防安全设备4-8年 13(其他经营用设备及器具15-20年 三、房屋、建筑物分类折旧年限 1(经营用房、仓库 钢结构 35-45年 钢筋混凝土结构30-35年 钢筋混凝土砖结构25-30年 砖木结构20-30年 危险物品专用仓库20-25年 2(简易房8-10年 围墙4-8年 烘干塔 12-17年 地坪、晒场、晒台、货场5-10年 3(其他建筑物 10-20年 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 财政部 国家税务总局关于固定资产进 项税额抵扣问题的通知 财税[2009]113号 颁布时间:2009-9-9发文单位:财政部 国家税务总局 各省、自治区、直辖市、单列市财政厅(局)、国家税务总局、地方税务局、新疆生产建设兵团财务局: 增值税转型改革实施后，一些地区反映固定资产增值税进项税额抵扣范围不够明确。为解决执行中存在的问题，经研究，现将有关问题通知如下: 《中华人民共和国增值税暂行条例实施细则》第二十三条第二款所称建筑物，是指供人们在其内生产、生活和其他活动的房屋或者场所，具体为《固定资产分类与代码》(GB/T14885-1994)中代码前两位为“02”的房屋;所称构筑物，是指人们不在其内生产、生活的人工建造物，具体为《固定资产分类与代码》(GB/T14885-1994)中代码前两位为“03”的构筑物;所称其他土地附着物，是指矿产资源及土地上生长的植物。 《固定资产分类与代码》(GB/T14885-1994)电子版可在财政部或国家税务总局网站查询。 以建筑物或者构筑物为载体的附属设备和配套设施，无论在会计处理上是否单独记账与核算，均应作为建筑物或者构筑物的组成部分，其进项税额不得在销项税额中抵扣。附属设备和配套设施是指:给排水、采暖、卫生、通风、照明、通讯、煤气、消防、中央空调、电梯、电气、智能化楼宇设备和配套设施。 财政部 国家税务总局 二00九年九月九日 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision 固定资产进项税额抵扣 财税[2008]170号 财政部 国家税务总局关于全国实施增值税转型改革若干问题的通知 一、自2009年1月1日起，增值税一般纳税人(以下简称纳税人)购进(包括接受捐赠、实物投资，下同)或者自制(包括改扩建、安装，下同)固定资产发生的进项税额(以下简称固定资产进项税额)，可根据《中华人民共和国增值税暂行条例》(国务院令第538号，以下简称条例)和《中华人民共和国增值税暂行条例实施细则》(财政部 国家税务总局令第50号，以下简称细则)的有关规定，凭增值税专用发票、海关进口增值税专用缴款和运输费用结算单据(以下简称增值税扣税凭证)从销项税额中抵扣，其进项税额应当记入“应交税金一应交增值税(进项税额)”科目。 二、纳税人允许抵扣的固定资产进项税额，是指纳税人2009年1月1日以后(含1月1日，下同)实际发生，并取得2009年1月1日以后开具的增值税扣税凭证上注明的或者依据增值税扣税凭证计算的增值税税额。 因此虽然设备是08年购入，但09年才安装调试完成并于09年才开票付款，所以符合文件规定可以抵扣。 intensive development. (5) have different emphasis: for development, "with development, the emphasis on" way, from space, multiple groups from a single radiation-belt open development. Spatial structure of 2, the prominent cultural city protection elements on the development of the whole city and culture series supporting role, with natural landscapes and green for the background, according to the combined city, urban Group organization structure, set up a decentralized development patterns, building ... Three rivers: the Yangtze, jinsha River and minjiang rivers, cities in three rivers based on development along the Yangtze River, city on the River, River in the city. Multiple groups: the relatively compact area layout, each district consists of multiple groups, and the area has both integrated urban functions, and have their own characteristics and perimeter formation Li Zhuang, Li Zhuangdong characteristic tour area and Hong Kong in group, consists of 17 groups. Band: modern features gathering along the Yangtze River belt. Dvn group in the upper reaches of the jinsha River along the river continues to the East to South stream groups, layout along the city's main commercial, business, administrative, cultural and creative research and development in science and education function of modern service and port equipment manufacturing, liquor, and other features and modern industry. 2.5-2 spatial planning figure 2.6 in Yibin city, Central City urban development vision vision