房屋及各种设备折旧年限表

固定资产管理目录及折旧年限表(1) 第 1 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) 一、房屋及建筑物 1、房屋30-40352.773204.902 (1)钢结构35-45402.433204.902 (2)钢筋混凝土结构30-3532.52.983204.902 (3)钢转混凝土砖结构25-3027.53.533204.902 (4)砖结构20-30253.883204.902 (5)危害物品专用仓库20-2522.54.313204.902 (6)简易房5-107.512.933519.602 2、建筑物15-25204.853204.902 (1)道路15-25204.853204.902 (2)铁路专用线15-25204.853204.902 (3)水塔15-25204.853204.902 (4)油罐15-25204.853204.902 (5)油池15-25204.853204.902 (6)混凝土场地15-25204.853204.902 (7)围墙15-25204.853204.902 (8)其他建筑物15-25204.853204.902 3、传导设施15-2821.54.513204.902 (1)热网管道15-2821.54.513204.902 (2)给排水15-2821.54.513204.902 (3)电线电缆15-2821.54.513204.902 (4)其他传导设施15-2821.54.513204.902 二、施工设备 1、起重机械10-14109.703109.802 (1)塔式起重机10-14109.703109.802 (2)履带式起重机10-14109.703109.802 (3)汽车式起重机10-14109.703109.802 (4)轮胎式起重机10-14109.703109.802 (5)轨道式起重机10-14109.703109.802 (6)叉式起重机10-14109.703109.802 (7)门式起重机10-14109.703109.802 (8)桥式起重机10-14109.703109.802 (9)桅杆式起重机10-14109.703109.802 (10)固定式起重机10-14109.703109.802 (11)卷扬机10-14109.703109.802 (12)升降机10-14109.703109.802 (13)简易起重装置10-14109.703109.802 (14)其他起重机械10-14109.703109.802 2、挖掘机械10-14109.703109.802 (1)挖掘机10-14109.703109.802 (2)装载机10-14109.703109.802 (3)其他挖掘机械10-14109.703109.802 3、土方铲运机械10-14109.703109.802 固定资产管理目录及折旧年限表(2) 第 2 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) (1)铲运机10-14109.703109.802 (2)推土机10-14109.703109.802 (3)平地机10-14109.703109.802 (4)其他土方铲运机械10-14109.703109.802 4、凿岩机械10-14109.703109.802 (1)凿岩机4-5424.253109.802 (2)掘进机10-14109.703109.802 (3)凿岩台车10-14109.703109.802 (4)深孔及潜孔钻机10-14109.703109.802 (5)装(出)渣设备10-14109.703109.802 (6)喷锚设备10-14109.703109.802 (7)其他凿岩机械10-14109.703109.802 5、基础及凿井机械10-14109.703109.802 (1)打桩机10-14109.703109.802 (2)压路机(碾)10-14109.703109.802 (3)套管钻机10-14109.703109.802 (4)多头钻机10-14109.703109.802 (5)旋转钻机10-14109.703109.802 (6)潜水钻机8-12812.133109.802 (7)冲击式钻机8-12812.133109.802 (8)铺轨机10-14109.703109.802 (9)铺渣机10-14109.703109.802 (10)道渣捣固机械10-14109.703109.802 (11)配渣整形机(车)10-14109.703109.802 (12)起拔道机10-14109.703109.802 (13)沥青拌和站10-14109.703109.802 (14)沥青摊铺机10-14109.703109.802 (15)大型捣固车10-14109.703109.802 (16)其他基础凿井机 械 10-14109.703109.802 6、钢筋及混凝土机械8-10812.133109.802 (1)钢筋调直机4-5424.253109.802 (2)钢筋弯曲机10109.703109.802 (3)钢筋切断机10109.703109.802 (4)钢筋预应力拉伸机8-10812.133109.802 (5)混凝土拌和楼（站）8-10812.133109.802 (6)混凝土输送泵4-5412.133109.802 (7)混凝土输送塔8-10812.133109.802 (8)混凝土摊铺机10109.703109.802 (9)混凝土搅拌机8-10812.133109.802 (10)混凝土泵车4-5424.253109.802 (11)混凝土喷浆机4-548.073109.802 (12)混凝土振动器4-549.703109.802 (13)碎石机8-10812.133109.802 固定资产管理目录及折旧年限表(3) 第 3 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) (14)其他钢筋混凝土 机械 8109.703109.802 7、运输机8-10812.133109.802 (1)皮带运输机8-10812.133109.802 (2)螺旋运输机8-10812.133109.802 (3)其他运输机械8-10812.133109.802 8、工业泵类8-10812.133109.802 (1)自吸泵8-10812.133109.802 (2)多级泵8-10812.133109.802 (3)单级泵8-10812.133109.802 (4)深井泵8-10812.133109.802 (5)潜水泵8-10812.133109.802 (6)其他工业泵类8-10812.133109.802 三、运输设备 1、汽车8-10812.133519.602 (1)载货汽车8-10812.133519.602 重型载货汽车8-10812.133519.602 中型载货汽车8-10812.133519.602 轻型载货汽车8-10812.133519.602 其他8-10812.133519.602 (2)越野汽车8-10812.133519.602 重型越野车8-10812.133519.602 中型越野车8-10812.133519.602 轻型越野车8-10812.133519.602 其他8-10812.133519.602 (3)自缷汽车8-10812.133519.602 重型自卸车8-10812.133519.602 中型自卸车8-10812.133519.602 轻型自卸车8-10812.133519.602 其他8-10812.133519.602 (4)牵引汽车8-10812.133519.602 全挂牵引汽车8-10812.133519.602 半挂牵引汽车8-10812.133519.602 其他8-10812.133519.602 (5)客车8-10812.133519.602 大型客车8-10812.133519.602 中型客车8-10812.133519.602 轻型客车8-10812.133519.602 微型客车8-10812.133519.602 轿车8-10812.133519.602 吉普车8-10812.133519.602 其他8-10812.133519.602 (6)摩托车8-10812.133519.602 (7)专用汽车8-10109.703519.602 固定资产管理目录及折旧年限表(4) 第 4 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) 油槽车8-10109.703519.602 水槽车8-10109.703519.602 煤气罐车8-10109.703519.602 水泥罐车8-10109.703519.602 混凝土输送车8-10109.703519.602 工程修理车8-10109.703519.602 垃圾车8-10109.703519.602 警车8-10109.703519.602 救护车8-10109.703519.602 其他8-10109.703519.602 (8)其他汽车8-10109.703519.602 2、运输设备8-10109.703519.602 (1)轨道车8-10109.703519.602 (2)拖车8-10109.703519.602 (2)蓄电池车8-10109.703519.602 (3)拖拉机12128.083519.602 (4)机械翻斗车8-10109.703519.602 (5)电动轨道平车8-10109.703519.602 (6)梭式矿车8-10109.703519.602 3、其他运输设备8-10109.703519.602 (1)火车14146.933109.802 (2)轮船14146.933109.802 (3)其他8-10109.703519.602 四、工业生产设备 1、木工加工机械8-10910.783109.802 (1)木工锯机8-10910.783109.802 (2)木工刨床、钻床8-10910.783109.802 (3)木工车床、铣床8-10910.783109.802 (4)榫槽机8-10910.783109.802 (5)其他木工加工机械8-10910.783109.802 2、金属切削机床10-141210.783109.802 (1)车、钻、刨床10-14128.083109.802 (2)铣、镗、磨床10-14128.083109.802 (3)切断机床10-14128.083109.802 (4)齿轮及螺纹加工10-14128.083109.802 (5)联合及组合机床10-14128.083109.802 (6)其他金属切削机床10-14128.083109.802 3、锻压、剪冲设备10-14128.083109.802 (1)锻锤10-14128.083109.802 (2)锻造机10-14128.083109.802 (3)压力机10-14128.083109.802 (4)剪切机10-14128.083109.802 (5)整形机10-14128.083109.802 固定资产管理目录及折旧年限表(5) 第 5 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) (6)其他锻压、剪冲设 备 10-14128.083109.802 4、焊接及切割设备7-108.511.413109.802 (1)电焊机4-54.521.563109.802 (2)内燃电焊机4-54.521.563109.802 (3)切割机4-54.521.563109.802 其中：等离子切割机4-54.521.563109.802 磁力氧气切割机4-54.521.563109.802 (4)其他焊接及切割设 备 7-108.511.413109.802 5、铸造及热处理设备10-14128.083109.802 (1)熔铸炉10-14128.083109.802 (2)热处理炉10-14128.083109.802 (3)干燥箱（炉）10-14128.083109.802 (4)淬火设备10-14128.083109.802 (5)电镀设备10-14128.083109.802 (6)铸工造型机械10-14128.083109.802 (7)铸工浇注机械10-14128.083109.802 (8)型砂处理及清理设备10-14128.083109.802 (9)其他铸造及热处理 设备 10-14128.083109.802 6、动力设备11-1814.56.693109.802 (1)空气压缩机8-10910.783109.802 (2)气体分离设备8-10910.783109.802 (3)制氧机组8-10910.783109.802 (4)液化气循环压缩机8-10910.783109.802 (5)水处理设备8-10910.783109.802 (6)风机8-10910.783109.802 (7)发电机（组）8-10910.783109.802 (8)变压器8-10910.783109.802 (9)锅炉8-10910.783109.802 (10)整流器8-10910.783109.802 (11)充电机8-10910.783109.802 (12)开关控制设备8-10910.783109.802 (13)其他动力设备8-10910.783109.802 7、维修专用设备8-10910.783109.802 (1)工程维修车8-10910.783109.802 (2)试验、校正设备8-10910.783109.802 (3)清洗设备8-10910.783109.802 (4)油处理设备8-10910.783109.802 (5)拆装设备8-10910.783109.802 (6)其他维修专用设备8-10910.783109.802 8、印刷机械10-12118.823109.802 五、试验设备及仪器 1、材料试验设备7-108.511.413519.602 固定资产管理目录及折旧年限表(6) 第 6 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定 年限 年折旧 率(%) 净残值 率(%) 折旧 年限 年折旧率 (%) 净残值率 (%) (1)压力试验机7-108.511.413519.602 (2)硬度试验机7-108.511.413519.602 (3)万能试验机7-108.511.413519.602 (4)拉力试验机7-108.511.413519.602 (5)弹簧试验机7-108.511.413519.602 (6)岩石切割机7-108.511.413519.602 (7)沥清多功能仪7-108.511.413519.602 (8)白金坩锅7-108.511.413519.602 (9)其他材料试验设备7-108.511.413519.602 2、测定仪器5-107.512.933519.602 (1)测定台5519.403519.602 (2)渗透仪5519.403519.602 (3)检测仪5519.403519.602 (4)稠度仪5519.403519.602 (5)测力仪5519.403519.602 (6)延伸仪5519.403519.602 (7)贯入仪5519.403519.602 (8)核载机5519.403519.602 (9)监测仪5519.403519.602 (10)击实仪5519.403519.602 (11)低温箱5519.403519.602 (12)试验箱5519.403519.602 3、计量仪器7-108.511.413519.602 (1)计量仪7-108.511.413519.602 (2)天平7-108.511.413519.602 (3)加油机7-108.511.413519.602 (4)地磅7-108.511.413519.602 (5)其他计量仪器 7-108.511.413519.602 4、探伤仪器7-108.511.413519.602 (1)磁力探伤仪7-108.511.413519.602 (2)荧光探伤仪7-108.511.413519.602 (3)超声波探伤仪7-108.511.413519.602 (4)其他探伤仪器7-108.511.413519.602 5、测绘仪器7-108.511.413519.602 (1)经纬仪7-108.511.413519.602 (2)水准仪7-108.511.413519.602 (3)核子密度仪7-108.511.413519.602 (4)其他测绘仪器7-108.511.413519.602 六、其他固定资产 1、办公用具10-14128.083519.602 (1)电子计算机4-8616.173519.602 (2)电视机5-86.514.923519.602 (3)复印机（含打字机）5-86.514.923519.602 固定资产管理目录及折旧年限表(7) 第 7 页，共 7 页 类 别 按原行业会计制度要求按企业会计制度及税法要求 折旧年限 规定