1. What are the company's fixed assets?
1, the company's fixed assets are:
(1) Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise;
(2) General office equipment refers to office and business equipment commonly used by enterprises;
(3) Special equipment refers to the equipment owned by an enterprise and specially used for a certain job;
(4) Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls;
(5) Books refer to books of professional libraries and cultural centers and business books of units;
(6) Transportation equipment refers to various means of transportation used by the logistics department;
(seven) mechanical equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment;
(8) Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.
2. Legal basis: Article 31 of the Detailed Rules for the Implementation of the Provisional Regulations on Enterprise Income Tax in People's Republic of China (PRC).
Depreciation of fixed assets shall be handled according to the following provisions: The following fixed assets shall be depreciated:
(1) Houses and buildings;
(2) Machines and equipment, transport vehicles, appliances and tools in use;
(3) Machinery and equipment stopped in season and overhauled;
(4) Fixed assets leased by way of operating lease;
(5) Fixed assets leased by means of financial leasing;
(6) Other fixed assets that should be depreciated as stipulated by the Ministry of Finance.
Second, what should be included in the model contract for the sale of fixed assets?
The model contract for the sale of fixed assets needs to include: the information of the transferor and transferor of the sale of fixed assets, the scope of the transferred assets, the transfer consideration, the trading day, delivery, commitment guarantee, etc. At the same time, in the contract for the sale of fixed assets, it is also necessary to clearly stipulate the liability for breach of contract that both parties should bear.
Fixed assets refer to non-monetary assets held by enterprises for producing products, providing labor services, leasing or management, which have been used for more than 12 months and have reached a certain value, including houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and business activities.