分類依據是原行業會計制度、企業會計制度和稅法的要求。
折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)
壹.房屋和建築物
1，房子30-40 35 2.77 3 20 4.90 2
(1)鋼結構35-45 40 2.43 3 20 4.90 2
(2)鋼筋混凝土結構30-35 32.5 2.98 3 20 4.90 2
(3)鋼混磚結構25-30 27.5 3.53 3 20 4.90 2
(4)磚混結構20-30 25 3.88 3 20 4.90 2
(5)危險品專用倉庫20-25 22.5 4.1 3 20 4.902
(6)簡易房5-10 7.5 12.93 3 5 19.60 2
2.建築15-25 20 4.85 3 20 4.90 2
(1)道路15-25 20 4.85 3 20 4.90 2
(2)鐵路專用線15-25 20 4.85 3 20 4.90 2
(3)水塔15-25 20 4.85 3 20 4.90 2
(4)油箱15-25 20 4.85 3 20 4.90 2
(5)油池15-25 20 4.85 3 20 4.90 2
(6)混凝土現場15-25 20 4.85 3 20 4.90 2
(7)柵欄15-25 20 4.85 3 20 4.90 2
(8)其他建築物15-25 20 4.85 3 20 4.90 2
3.傳導設施15-28 21.5 4 438+0.3 20 4.90 2
(1)熱網管道15-28 21.5 4.51 3 20 4.90 2
(2)給排水15-28 21.5 4.51.3 20 4.90 2
(3)電線電纜15-28 21.5 4.51.3 20 4.90 2
(4)其他傳導設施15-28 21.5 4.51.3 20 4.90 2
二、施工設備
1，起重機械10-14 10 9.70 3 10 9.80 2
(1)塔式起重機10-14 10 9.70 3 10 9.80 2
(2)履帶式起重機10-14 10 9.70 3 10 9.80 2
(3)汽車起重機10-14 10 9.70 3 10 9.80 2
(4)輪胎起重機10-14 10 9.70 3 10 9.80 2
(5)軌道起重機10-14 10 9.70 3 10 9.80 2
(6)叉式起重機10-14 10 9.70 3 10 9.80 2
(7)門式起重機10-14 10 9.70 3 10 9.80 2
(8)橋式起重機10-14 10 9.70 3 10 9.80 2
(9)桅桿起重機10-14 10 9.70 3 10 9.80 2
(10)固定式起重機10-14 10 9.70 3 10 9.80 2
(11)絞車10-14 10 9.70 3 10 9.80 2
(12)電梯10-14 10 9.70 3 10 9.80 2
(13)簡易提升裝置10-14 10 9.70 3 10 9.80 2
(14)其他起重機械10-14 10 9.70 3 10 9.80 2
2.挖掘機10-14 10 9.70 3 10 9.80 2
(1)挖掘機10-14 10 9.70 3 10 9.80 2
(2)裝載機10-14 10 9.70 3 10 9.80 2
(3)其他挖掘機10-14 10 9.70 3 10 9.80 2
3.鏟土機10-14 10 9.70 3 10 9.80 2
(1)左駕車10-14 10 9.70 3 10 9.80 2
(2)推土機10-14 10 9.70 3 10 9.80 2
(3)平地機10-14 10 9.70 3 10 9.80 2
(4)其他鏟土機械10-14 10 9.70 3 10 9.80 2
4.鑿巖機械10-14 10 9.70 3 10 9.80 2
(1)鑿巖機4-5 4 24.25 3 10 9.80 2
(2)掘進機10-14 10 9.70 3 10 9.80 2
(3)鑿巖臺車10-14 10 9.70 3 10 9.80 2
(4)深孔和DTH鉆機10-14 10 9.70 3 10 9.80 2
(5)裝(卸)渣設備10-14 10 9.70 3 10 9.80 2
(6)錨噴設備10-14 10 9.70 3 10 9.80 2
(7)其他鑿巖機10-14 10 9.70 3 10 9.80 2
5.基礎和鑿井機械10-14 10 9.70 3 10 9.80 2
(1)打樁機10-14 10 9.70 3 10 9.80 2
(2)壓路機(壓路機)10-14 10 9.70 3 10 9.80 2
(3)套管鉆機10-14 10 9.70 3 10 9.80 2
(4)多頭鉆機10-14 10 9.70 3 10 9.80 2
(5)旋挖鉆機10-14 10 9.70 3 10 9.80 2
(6)潛水鉆機8-12 8 12 13 3 10 9.80 2
(7)沖擊鉆機8-12 8 12 13 3 10 9.80 2
(8)鋪軌機10-14 10 9.70 3 10 9.80 2
(9)撒渣機10-14 10 9.70 3 10 9.80 2
(10)道碴搗固機10-14 10 9.70 3 10 9.80 2
(11)礦渣摻合成型機(車輛)10-14 10 9.70 3 10 9.80 2
(12)馬路拉車10-14 10 9.70 3 10 9.80 2
(13)瀝青拌和站10-14 10 9.70 3 10 9.80 2
(14)瀝青攤鋪機10-14 10 9.70 3 10 9.80 2
(15)大型搗固車10-14 10 9.70 3 10 9.80 2
(16)其他基礎下沈機械10-14 10 9.70 3 10 9.80 2
6、鋼筋和混凝土機械8 10 8 12 13 3 10 9.80 2
(1)鋼筋矯直機4-5 4 24.25 3 10 9.80 2
(2)鋼筋彎曲機10 10 9.70 3 10 9.80 2
(3)鋼筋切斷機10 10 9.70 3 10 9.80 2
(4)鋼筋預應力張拉機8-10 8 12 13 3 10 9.80 2
(5)混凝土攪拌樓(站)8-10 8 12 13 10 9.80 2
(6)混凝土泵4-5 4 12 13 3 10 9.80 2
(7)混凝土輸送塔8-10 8 12 13 3 10 9.80 2
(8)混凝土攤鋪機10 10 9.70 3 10 9.80 2
(9)混凝土攪拌機8 10 8 12 13 3 10 9.80 2
(10)混凝土泵車4-5 4 24.25 3 10 9.80 2
(11)混凝土噴射機4-5 4 8.07 3 10 9.80 2
(12)混凝土振動器4-5 4 9.70 3 10 9.80 2
(13)碎石機8-10 8 12.13 3 10 9.80 2
(14)其他鋼筋混凝土機械8 10 9.70 3 10 9.80 2
7.運輸機8-10 8 12.13 3 10 9.80 2
(1)帶式輸送機8-10 8 12.13 3 10 9.80 2
(2)螺旋輸送機8 10 8 12 13 3 10 9.80 2
(3)其他運輸機械8 10 8 12 13 3 10 9.80 2
8.工業泵8-10 8 12.13 3 10 9.80 2
(1)自吸泵8-10 8 12.13 10 9.80 2
(2)多級泵8 10 8 12 13 3 10 9.80 2
(3)單級泵8-10 8 12 13 3 10 9.80 2
(4)深井泵8-10 8 12 13 3 10 9.80 2
(5)潛水泵8-10 8 12 13 3 10 9.80 2
(6)其他工業泵8-10 8 12 13 3 10 9.80 2
第三，運輸設備
1，汽車8-10 8 12.13 3 5 19.60 2
(1)卡車8-10 8 12 13 3 5 19.60 2
①重型卡車8-10 8 12.13 3 5 19.60 2
②中型貨車8-108 12.1335 19.602
③輕型卡車8-10 8 12.13 3 5 19.60 2
④其他8-10 8 12.13 3 5 19.60 2
(2)越野車8-10 8 12.13 3 5 19.60 2
①重型越野車8-10 8 12.13 3 5 19.60 2
②中型越野車8-108 12.1335 19.602
③輕型越野車8-108 12.1335 19.602
④其他8-10 8 12.13 3 5 19.60 2
(3)汽車8-10 8 12.13 3 5 19.602
①重型自卸車8-10 8 12.13 3 5 19.60 2
②中型自卸車8-108 12.1335 19.602
③輕型自卸車8-10 8 12.13 3 5 19.60 2
④其他8-10 8 12.13 3 5 19.60 2
(4)牽引小車8-10 8 12 13 3 5 19.60 2
①全掛牽引車8-10 8 12.13 3 5 19.60 2
②半掛牽引車8-10812.133519.602
③其他8-10 8 12.13 3 5 19.60 2
(5)公交8-10 8 12.13 3 5 19.60 2
①公交8-10 8 12.13 3 5 19.60 2
②中型客車8-108 12.1335 19.602
③小客車8-108 12.1335 19.602
④小型客車8-108 12.1335 19.602
⑤汽車8-108 12.1335 19.602
⑥吉普8-10 8 12.13 3 5 19.60 2
⑦其他8-10 8 12.13 3 5 19.60 2
(6)摩托車8-10 8 12.13 3 5 19.60 2
(7)專用汽車8-10 10 9.70 3 5 19.60 2
①加油機8-10 10 9.70 35 19.60 2
②水罐車8-10 10 9.70 35 19.60 2
③燃氣罐車8-10 10 9.70 3 5 19.60 2
④水泥罐車8-10 10 9.70 35 19.60 2
⑤混凝土運輸車8-10 10 9.70 35 19.60 2
⑥工程修理車8-10 10 9.70 3 5 19.60 2
⑦垃圾車8-10 10 9.70 35 19.60 2
8-10 10 9.70 3 5 19.60 2.
⑨救護車8-10 10 9.70 3 5 19.60 2
⑩其他8-10 10 9.70 3 5 19.60 2
(8)其他汽車8-10 10 9.70 3 5 19.60 2
2.運輸設備8-10 10 9.70 3 5 19.60 2
(1)軌道車8-10 10 9.70 3 5 19.60 2
(2)拖車8-10 10 9.70 3 5 19.60 2
(2)電瓶車8-10 10 9.70 3 5 19.60 2
(3)拖拉機12 12 8.08 3 5 19.60 2
(4)機械翻鬥車8-10 10 9.70 35 19.60 2
(5)電動軌道平車8-10 10 9.70 35 19.60 2
(6)梭車8-10 10 9.70 3 5 19.60 2
3.其他運輸設備8-10 10 9.70 3 5 19.60 2
(1)火車14 14 6.93 3 10 9.80 2
(2)船舶14 14 6.93 3 10 9.80 2
(3)其他8-10 10 9.70 3 5 19.60 2
第四，工業生產設備
1，木工機械8-10 9 10.78 3 10 9.80 2
(1)木工鋸8-10 9 10.78 3 10 9.80 2
(2)木工刨床和鉆床8-10 9 10.78 3 10 9.80 2
(3)木工車床和銑床8-10 9 10.78 3 10 9.80 2
(4)榫槽機8-10 9 10.78 3 10 9.80 2
(5)其他木工機械8-10 9 10.78 3 10 9.80 2
2.金屬切削機床10-14 12 10.78 3 10 9.80 2
(1)車、鉆、刨床10-14 12 8.08 3 10 9.80 2
(2)銑床、鏜床和磨床10-14 12 8.08 3 10 9.80 2
(3)切斷機床10-14 12 8.08 3 10 9.80 2
(4)齒輪和螺紋加工10-14 12 8.08 3 10 9.80 2
(5)組合式和組合式機床10-14 12 8.08 3 10 9.80 2
(6)其他金屬切削機床10-14 12 8.08 3 10 9.80 2
3.鍛造和剪切設備10-14 12 8.08 3 10 9.80 2
(1)鍛錘10-14 12 8.08 3 10 9.80 2
(2)鍛壓機床10-14 12 8.08 3 10 9.80 2
(3)按10-14 12 8.08 3 10 9.80 2
(4)剪板機10-14 12 8.08 3 10 9.80 2
(5)牛頭刨床10-14 12 8.08 3 10 9.80 2
(6)其他鍛壓和剪切設備10-14 12 8.08 3 10 9.80 2
4.焊接和切割設備7-10 8.5 11.41 3 10 9.80 2
(1)焊接機4-5 4.5 21.56 3 10 9.80 2
(2)內燃焊機4-5 4.5 21.56 3 10 9.80 2
(3)切割機4-5 4.5 21.56 3 10 9.80 2
其中:等離子切割機4-5 4.5 21.56 3 10 9.80 2。
磁力氧氣切割機4-5 4.5 21.56 3 10 9.80 2
(4)其他焊接和切割設備7-10 8.5 1.41.31 9.80 2
5.鑄造和熱處理設備10-14 12 8.08 3 10 9.80 2
(1)熔鑄爐10-14 12 8.08 3 10 9.80 2
(2)熱處理爐10-14 12 8.08 3 10 9.80 2
(3)幹燥箱(爐)10-14 12 8.08 3 10 9.80 2
(4)淬火設備10-14 12 8.08 3 10 9.80 2
(5)電鍍設備10-14 12 8.08 3 10 9.80 2
(6)鑄造成型機械10-14 12 8.08 3 10 9.80 2
(7)鑄造機械10-14 12 8.08 3 10 9.80 2
(8)型砂處理和清理設備10-14 12 8.08 3 10 9.80 2
(9)其他鑄造及熱處理設備10-14 12 8.08 3 10 9.80 2
6.電力設備11-18 14.5 6.69 3 10 9.80 2
(1)空氣壓縮機8-10 9 10.78 3 10 9.80 2
(2)氣體分離設備8 10 9 10.78 3 10 9.80 2
(3)氧氣發電機組8-10 9 10.78 3 10 9.80 2
(4)液化氣循環壓縮機8-10 9 10.78 3 10 9.80 2
(5)水處理設備8-10 9 10.78 3 10 9.80 2
(6)風扇8-10 9 10.78 3 10 9.80 2
(7)發電機(組)8-10 9 10.78 3 10 9.80 2
(8)變壓器8-10 9 10.78 3 10 9.80 2
(9)鍋爐8-10 9 10.78 3 10 9.80 2
(10)整流器8 10 9 10.78 3 10 9.80 2