How do the fixed assets in accounting distinguish between (machinery and other production equipment) and equipment (tools and tools) related to production and operation activities?
Do the partial production equipment, office equipment and vehicles, what can be put in, for those Mo Ling ambiguous, you can ask the leader of the unit, to shorten the time of tax depreciation, depreciation long bullish to profit
Whether it belongs to the production and operation of the equipment, mainly to see whether the equipment is for production and operation services, or not, it does not belong. The sewage pipe pump does not belong
According to the Ministry of finance tax administration and the State Administration of taxation income tax division, the State Council Legislative Affairs Office of the Finance Secretary interpretation and practical guide "and" implementation rules of the enterprise income tax law interpretation, instruments, tools, furniture and other related production and business activities, the minimum depreciation period of 5 years: this kind of fixed assets, except machinery, machine and other production equipment, but related to production and business activities, which is not directly the production tools, but to play instruments, tools, furniture and other auxiliary role in the process of production and operation, their service life is relatively short, the lower the depreciation period of 5 years.
Machinery and other production equipment, the lowest fixed assets depreciation period of 10 years machinery, machinery and other production equipment, including various types of machinery, machinery, machine production line and auxiliary equipment, various types of power, transport and conduction equipment etc..
