机床折旧率计算（Calculation of depreciation rate of machine tools）.docVIP

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机床折旧率计算（Calculation of depreciation rate of machine tools）.doc

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机床折旧率计算（Calculation of depreciation rate of machine tools）

机床折旧率计算（Calculation of depreciation rate of machine tools） 1 calculation formula of depreciation rate Annual depreciation rate = (1- residual value) / expected useful life *100% Monthly depreciation rate = annual depreciation rate /12 2, fixed assets residual rate provisions (1) domestic enterprises In accordance with the regulations of the State Administration of Taxation on the follow-up management of the accelerated depreciation of fixed assets examination and approval projects for the management of fixed assets ([2003]113), it is stipulated that the residual value of fixed assets shall be 5%. (2) foreign funded enterprises In accordance with the provisions of the thirty-third rules on the implementation of the income tax law of foreign invested enterprises and foreign enterprises, the residual value of fixed assets of foreign-funded enterprises is generally 10%. 3, fixed assets depreciation period The new income tax law sixtieth, in addition to the State Council department of Finance and tax administration provides otherwise, fixed assets depreciation of the minimum number of years as follows: (1) housing and buildings for 20 years; (2) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years; (3) appliances, tools, furniture and so on related to the production and operation activities, for 5 years; (4) aircraft, trains, ships and other means of transport for 4 years; (5) electronic equipment, for 3 years. 4 and 2 million 600 thousand of industrial machine tools are used for 15 years, if the depreciation period is calculated according to 15 years: Annual depreciation rate = (1-5%) /15=6.33% Monthly depreciation rate =6.33%/12=0.53% 4 and 300 thousand of industrial machine tools are used for 10 years, if the depreciation period is calculated according to 10 years: Annual depreciation rate = (1-5%) /10=9.5% (28500 yuan) Monthly depreciation rate =9.5%/12=0.79% (2370 yuan) Salvage rate catalogue Assets Liabilities Owner equity incom