固定资产类别及折旧年限

1、折旧 年 限 大 全类另U按原行业会计制度要求按企业会计制度及税法要求一、房屋及建筑物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、房屋30-40352.773204.902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5-107.512.933519.6022、建筑物15-25204.853204.902(1

2、)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15-25204.853204.9023、传导设施15-2821.54.513204.92(1)热网管道15-2821.54.513204.902(2)给排水15-2821.54.513204.902(3)电线电缆15-2821.54.51

3、3204.902(4)其他传导设施15-2821.54.513204.92二、施工设备10-1421.54.513204.9021、起重机械10-14109.703109.802(1)塔式起重机109.703109.802(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

4、.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10-14109.703109.8022、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10-14109.703109.8023、土方铲运机械10-14109.703109.80

5、2(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10-14109.703109.8024、凿岩机械10-14109.703109.802(1)凿岩机4-5424.253109.82(2)掘进机10-14109.73109.82(3)凿岩台车10-14109.73109.82(4)深孔及潜孔钻机10-14109.73109.82(5)装(出)渣设备10-14109.73109.82(6)喷锚设备10-14109.73109.82(7)其他凿岩机械10-149109.731

6、09.825、基础及凿井机械10-14109.73109.82(1)打桩机10-14109.73109.82(2)压路机(碾10-149109.73109.82(3)套管钻机10-14109.73109.82(4)套管钻机10-14109.73109.82(5)旋转钻机10-14109.73109.82(6)潜水钻机8-12812.133109.82(7)冲击式钻机8-12812.133109.82(8)铺轨机10-14109.73109.82(9)铺渣机10-149109.73109.82(10)道渣捣固机械10-14109.73109.82(11)配渣整形机(车)10-14109.7310

7、9.82(12)起拔道机10-149109.73109.82(13)沥青拌和站10-14109.73109.82(14)沥青摊铺机10-14109.73109.82(15)大型捣固车10-14109.73109.82(16)其他基础凿井机械10-14109.73109.826、钢筋及混凝土机械8-10812.133109.82(1)钢筋调直机4-5424.253109.82(2)钢筋弯曲机10109.73109.82(3)钢筋切断机10109.73109.82(4)钢筋预应力拉伸机8-101012.133109.82(5)混凝土拌和楼(站)8-101012.133109.82(6)混凝土输送泵

8、4-5412.133109.82(7)混凝土输送塔8-10812.133109.82(8)混凝土摊铺机10109.73109.82(9)混凝土搅拌机8-10812.133109.82(10)混凝土泵车4-5424.253109.82(11)混凝土喷浆机4-548.073109.82(12)混凝土振动器4-549.73109.82(13)碎石机8-10812.133109.82(14)其他钢筋混凝土机械88103109.827、运输机8-10812.133109.82(1)皮带运输机8-10812.133109.82(2)螺旋运输机8-10812.133109.82(3)其他运输机械8-1081

9、2.133109.828、工业泵类8-10812.133109.82(1)自吸泵8-10812.133109.82(2)多级泵8-10812.133109.82(3)单级泵8-10812.133109.82(4)深井泵8-10812.133109.82(5)潜水泵8-10812.133109.82(6)其他工业泵类8-10812.133109.82三、运输设备1、汽车8-10812.133519.621)载货汽车8-10812.133519.62重型载货汽车8-10812.133519.62中型载货汽车8-10812.133519.62轻型载货汽车8-10812.133519.62其他8-10

10、812.133519.62(2)越野汽车8-10812.133519.62重型越野车8-10812.133519.62中型越野车8-10812.133519.62轻型越野车8-10812.133519.62其他8-10812.133519.62(3)自缷汽车8-10812.133519.62重型自卸车8-10812.133519.62中型自卸车8-10812.133519.62轻型自卸车8-10812.133519.62其他8-10812.133519.62(4)牵引汽车8-10812.133519.62全挂牵引汽车8-10812.133519.62半挂牵引汽车8-10812.133519.6

11、2其他8-10812.133519.62(5)客车8-10812.133519.62大型客车8-10812.133519.62中型客车8-10812.133519.62轻型客车8-10812.133519.62微型客车8-10812.133519.62轿车8-10812.133519.62吉普车8-10812.133519.62其他8-10812.133519.62(7)专用汽车8-10109.73519.62油槽车8-10109.73519.62水槽车8-10109.73519.62煤气罐车8-10109.73519.62水泥罐车8-10109.73519.62混凝土输送车8-10109.7

12、3519.62工程修理车8-10109.73519.62垃圾车8-10109.73519.62警车8-10109.73519.62救护车8-10109.73519.62其他8-10109.73519.62(8)其他汽车8-10109.73519.622、运输设备8-10109.73519.62(1)轨道车8-10109.73519.622)拖车8-10109.73519.62(3)蓄电池车8-10109.73519.62(4)拖拉机12128.083519.62(5)机械翻斗车8-10109.73519.62(6)电动轨道平车8-10109.73519.62(7)梭式矿车8-10109.735

13、19.623、其他运输设备8-10109.73519.62(1)火车14146.933109.82(2)轮船14146.933109.82(3)其他8-10109.73519.62四、工业生产设备1、木工加工机械8-10910.783109.82(1)木工锯机8-10910.783109.82(2)木工刨床、钻床8-10910.783109.82(3)木工车床、铳床8-10910.783109.82(4)榫槽机8-10910.783109.825)其他木工加工机械8-10910.783109.822、金属切削机床10-14128.083109.82(1)车、钻、刨床10-14128.08310

14、9.82(2)铳、镗、磨床10-14128.083109.82(3)切断机床10-14128.083109.82(4)齿轮及螺纹加工10-14128.083109.82(5)联合及组合机床10-14128.083109.82(6)其他金属切削机床10-14128.083109.823、锻压、剪冲设备10-14128.083109.82(1)锻锤10-14128.083109.82(2)锻造机10-14128.083109.82(3)压力机10-14128.083109.82(4)剪切机10-14128.083109.82(5)整形机10-14128.083109.82(6)其他锻压、剪冲设备1

15、0-14128.083109.824、焊接及切割设备7-108.511.413109.82(1)电焊机4-54.521.563109.82(2)内燃电焊机4-54.521.563109.82(3)切割机4-54.521.563109.82其中：等离子切割机4-54.521.563109.82磁力氧气切割机4-54.521.563109.82(4)其他焊接及切割设备7-108.511.413109.825、铸造及热处理设备10-14128.083109.82(1)熔铸炉10-14128.083109.82(2)热处理炉10-14128.083109.82(3)干燥箱(炉)10-14128.083

16、109.82(4)淬火设备10-14128.083109.82(5)电镀设备10-14128.083109.82(6)铸工造型机械10-14128.083109.82(7)铸工浇注机械10-14128.083109.82(8)型砂处理及清理设备10-14128.083109.82(9)其他铸造及热处理设备10-14128.083109.826、动力设备11-1814.56.693109.82(1)空气压缩机8-10910.783109.82(2)气体分离设备8-10910.783109.82(3)制氧机组8-10910.783109.82(4)液化气循环压缩机8-10910.783109.82

17、(5)水处理设备8-10910.783109.82(6)风机8-10910.783109.82(7)发电机(组)8-10910.783109.82(8)变压器8-10910.783109.82(9)锅炉8-10910.783109.82(10)整流器8-10910.783109.82(11)充电机8-10910.783109.82(12)开关控制设备8-10910.783109.82(13)其他动力设备8-10910.783109.827、维修专用设备8-10910.783109.82(1)工程维修车8-10910.783109.82(2)试验、校正设备8-10910.783109.82(3)

18、清洗设备8-10910.783109.82(4)油处理设备8-10910.783109.82(5)拆装设备8-10910.783109.82(6)其他维修专用设备8-10910.783109.828、印刷机械10-12118.823109.82五、试验设备及仪器7-108.511.413519.621、材料试验设备7-108.511.413519.62(1)压力试验机7-108.511.413519.62(2)硬度试验机7-108.511.413519.62(3)万能试验机7-108.511.413519.62(4)拉力试验机7-108.511.413519.62(5)弹簧试验机7-108.5

19、11.413519.62(6)岩石切割机7-108.511.413519.62(7)沥清多功能仪7-108.511.413519.62(8)白金坩锅7-108.511.413519.62(9)其他材料试验设备7-108.511.413519.622、测定仪器5-107.512.933519.62(1)测定台5519.43519.62(2)渗透仪5519.43519.62(3)检测仪5519.43519.62(4)稠度仪5519.43519.62(5)测力仪5519.43519.62(6)延伸仪5519.43519.62(7)贯入仪5519.43519.62(8)核载机5519.43519.62

20、(9)监测仪5519.43519.62(10)击实仪5519.43519.62(11)低温箱5519.43519.6212)试验箱5519.43519.623、计量仪器7-108.511.413519.62(1)计量仪7-108.511.413519.62(2)天平7-108.511.413519.62(3)加油机7-108.511.413519.62地磅7-108.511.413519.62(5)其他计量仪器7-108.511.413519.624、探伤仪器7-108.511.413519.62(1)磁力探伤仪7-108.511.413519.62(2)荧光探伤仪7-108.511.4135

21、19.62(3)超声波探伤仪7-108.511.413519.62(4)其他探伤仪器7-108.511.413519.625、测绘仪器7-108.511.413519.62(1)经纬仪7-108.511.413519.62(2)水准仪7-108.511.413519.62(3)核子密度仪7-108.511.413519.62(4)其他测绘仪器7-108.511.413519.62六、其他固定资产1、办公用具10-14128.083519.62(1)电子计算机4-8616.173519.62(2)电视机5-86.514.923519.62(3)复印机(含打字机)5-86.514.923519.62(4)文字处理机5-86.514.923519