We plant transformer plus a total of 16 million households, as a fixed asset depreciation, the financial should be a lot of years more reasonable, is the industrial enterprises, which knows the trouble to help me answer, thank you!
Transformer is the exchange of AC voltage, alternating current and impedance of the device, the core of the transformer - when the primary coil with AC current, the core (or core) will produce AC flux, the secondary coil induction Out of voltage (or current).
Transformer consists of iron core (or core) and coil, the coil has two or more than the winding, which connected to the power supply winding called the primary coil, the rest of the winding called secondary coil.
Different types of transformers have the corresponding technical requirements, the corresponding technical parameters can be used. Such as power transformer main technical parameters are: rated power, rated voltage and voltage ratio, rated frequency, operating temperature level, temperature rise, voltage regulation, insulation performance and moisture resistance, for the general low frequency transformer main technical parameters are: change Pressure ratio, frequency characteristics, nonlinear distortion, magnetic shielding, electrostatic shielding, efficiency and so on.
Regulations of the People's Republic of China on the Implementation of Enterprise Income Tax Law
Transformer (Transformer) is the use of electromagnetic induction principle to change the AC voltage of the device, the main components are primary coil, secondary coil and core (core). In electrical equipment and wireless circuits, commonly used as lifting voltage, matching impedance, safety isolation and so on. The main functions are: voltage conversion, current conversion, impedance conversion, isolation, voltage regulator (magnetic saturation transformer) and so on. According to the use can be divided into: distribution transformers, power transformers, sealed transformers, modular transformers, dry-type transformers, oil-immersed transformers, single-phase transformers, electric transformers, rectifier transformers.
Article 60 In addition to the provisions of the financial and taxation departments of the State Council, the minimum years for calculating depreciation shall be as follows:
(A) houses, buildings, for 20 years;
(B) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years;
(C) with the relevant utensils, tools, furniture, etc., for 5 years;
(D) aircraft, trains, ships other than the means of transport for 4 years;
(E) electronic equipment for 3 years.
Tax law and the provisions of the age is basically the same is not a big difference, but the provisions of the tax law more intuitive
Your company can choose according to the above I think is (b)
The above is the minimum depreciation period stipulated by the enterprise. The enterprise can choose the appropriate depreciation period according to the actual situation (not lower than the minimum standard stipulated in the tax law). But not to say that the enterprise can arbitrarily extend the depreciation period according to the "hundred years" requirement to depreciate because it is compensation tax The shortest possible time to recover the expenditure to enhance the taxpayer's operating capacity
