The depreciation life of the loader is 10 years, and the residual value rate is 5%.
According to Article 60 of the "Regulations on the Implementation of the Enterprise Income Tax Law of the People's Republic of China": Unless otherwise specified by the financial and taxation authorities of the State Council, the minimum number of years for calculating depreciation of fixed assets is as follows:< /p>
(1) Houses and buildings, 20 years;
(2) Planes, trains, ships, machines, machinery and other production equipment, 10 years;
(3) Appliances, tools, furniture, etc. related to production and business activities, 5 years;
(4) Transportation tools other than airplanes, trains, and ships, 4 years;
(5) Electronic equipment, for 3 years.
The calculation formula is as follows:
Annual depreciation rate = (1-estimated net residual value rate)/estimated service life (years) *100%
Monthly depreciation Rate = annual depreciation rate/12
Monthly depreciation amount = original price of fixed assets * monthly depreciation rate
Extended information:
According to "The People's Republic of China and the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China:
Article 64 The minimum number of years for calculating depreciation of productive biological assets is as follows:
(1) For forestry productive biological assets, it is 10 years Years;
(2) Livestock productive biological assets, for 3 years.
Article 65: Intangible assets as mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary assets that have no physical form and are held by enterprises for the purpose of producing products, providing services, leasing or operating management. Long-term assets include patent rights, trademark rights, copyrights, land use rights, non-patented technologies, goodwill, etc.
Article 66 The tax base for intangible assets shall be determined according to the following method:
(1) For outsourced intangible assets, the purchase price and relevant taxes paid and the direct attribution shall be calculated. Other expenditures incurred in making the asset reach its intended use shall be the tax base;
(2) For self-developed intangible assets, the expenses incurred during the development process after the asset meets the capitalization conditions and before it reaches its intended use Expenditure is the basis for tax calculation;
(3) Intangible assets obtained through donations, investments, non-monetary asset exchanges, debt restructuring, etc. shall be calculated based on the fair value of the asset and the relevant taxes paid. tax basis.
Article 67 The amortization expenses of intangible assets calculated according to the straight-line method are allowed to be deducted.
The amortization period of intangible assets shall not be less than 10 years.
As an investment or transferred intangible asset, if the useful life is stipulated in relevant laws or contracts, it can be amortized in installments according to the prescribed or agreed useful life.
Expenditures for outsourced goodwill are allowed to be deducted when the entire enterprise is transferred or liquidated.
Baidu Encyclopedia-Depreciation of Fixed Assets