折旧年限大全

1、折 旧 年 限 大 全类     别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(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5-107.512.933519.6

2、022、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15-25204.853204.9023、传导设施15-2821.54.513204.92(1)热网管道15-2821.54.513204.902(2)给排水15-2821.54.51

3、3204.902(3)电线电缆15-2821.54.513204.902(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&

4、#160;       (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

5、)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   

6、;     (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   

7、3、土方铲运机械10-14109.703109.802        (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、

8、凿岩机械10-14109.703109.802 (1)凿岩机        4-5 424.253109.82   (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

9、凿岩机械10-149109.73109.825、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-

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)10-14109.73109.82 (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

11、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 4-5412.133109.82 (7)混凝土输送塔8-10812.133109.82 (8)混凝土摊铺机&#

12、160;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8-10812.133

13、109.82(2)螺旋运输机8-10812.133109.82 (3)其他运输机械 8-10812.133109.82  8、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 

14、;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 8-10812.133519.62 (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.

15、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 8-10812.133519.62其他 8-1081

16、2.133519.62  (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 8-1

17、0109.73519.62  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 8-10109.73519.62 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

18、60;  8-10109.73519.62其他   8-10109.73519.62     (8)其他汽车   8-10109.73519.62    2、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-

19、10109.73519.62 (6)电动轨道平车 8-10109.73519.62  (7)梭式矿车8-10109.73519.623、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

20、.783109.82 (3)木工车床、铣床 8-10910.783109.82(4)榫槽机8-10910.783109.825)其他木工加工机械8-10910.783109.82  2、金属切削机床10-14128.083109.82 (1)车、钻、刨床10-14128.083109.82 (2)铣、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

21、.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10-14128.083109.824、焊接及切割设备 7-108.511.413109.82(

22、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

23、-14128.083109.82 (3)干燥箱（炉）10-14128.083109.82(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

24、.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 (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   8-10910.7831

25、09.82  (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8-10910.783109.82  7、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

26、60;8-10910.783109.82 (3)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 8-10910.783109.82 8、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

27、  (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 7-108.511.413519.62(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

28、.62  2、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.

29、43519.62 (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 (4)地

30、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 7-108.511.413519.62 (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

31、-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       5-86.514.923519.62   (5)传真机5-10   7.5 12.93