Interest during the construction period and basic reserves are included in the original value of fixed assets, so do we need to consider the 5% residual value rate when depreciating?

No need. The 5% residual value rate during depreciation is calculated based on the original value of the fixed assets. Since interest and reserves are already included in the original value, they are certainly included and do not need to be considered separately. The residual value is calculated based on the original value, which is the value of the fixed assets finally recognized according to the standards, including interest and reserve expenses included in the original value.