房屋及各种设备折旧年限表

1、固定资产管理目录及折旧年限表(1)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P 30-3532.5P 2.983204.902(3)钢转混凝土砖结构25-3027.53.533204.902(4)砖结构:20-3025P 3.883204.902(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P

2、15-25204.853204.902道路15-25204.853204.902(2)铁路专用线:15-25204.853204.902(3)水塔P15-25204.853204.902(4)油罐15-25204.853204.902(5)油池P 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15-2821.54.513204.902(1)热网管道P15-2821.5P 4.513204.902(2)给排水15-2821.54.513

3、204.902(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P10-1410r 9.703109.802(1)塔式起重机10-14109.703109.802(2)履带式起重机r 10-1410r 9.703109.802(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10-1410r 9.703109.802(6)叉式起重机10-14109.703109.802(7)门式起重机10-1410r 9.703109.80

4、2(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10-1410r 9.703109.802(11)卷扬机10-14109.703109.802(12)升降机10-1410r 9.703109.802(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10-14109.703109.8

5、02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(%)3、土方铲运机械:10-1410:9.703109.80P 2(1)铲运机10-14109.703109.802(2)推土机10-14109.703109.802(3)平地机P 10-1410P 9.703109.802(4)其他土方铲运机械10-14109.703109.8024、凿岩机械10-1410:9.703109.802(1)凿岩机4-5424.253109.802(2)掘进机10-14109.703109.802(3)凿岩台车10-1410P 9

6、.703109.802(4)深孔及潜孔钻机10-14109.703109.802(5)装(出)渣设备10-1410:9.703109.802(6)喷锚设备10-1410P 9.703109.802(7)其他凿岩机械10-14109.703109.8025、基础及凿井机械10-1410P 9.703109.802(1)打桩机10-14109.703109.802(2)压路机(碾)10-1410:9.703109.802(3)套管钻机10-14109.703109.802(4)多头钻机10-14109.703109.802(5)旋转钻机:10-1410P 9.703109.802(6)潜水钻机8-

7、12812.133109.802(7)冲击式钻机P 8-128P 12.133109.802(8)铺轨机10-14109.703109.802(9)铺渣机10-14109.703109.802(10)道渣捣固机械P10-1410r 9.703109.802(11)配渣整形机(车)10-14109.703109.802(12)起拔道机r 10-1410r 9.703109.802(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10-1410r 9.703109.802(16)其他基础凿井机械10-14109.703

8、109.8026、钢筋及混凝土机械:8-10812.133109.802(1)钢筋调直机4-5424.253109.802钢筋弯曲机10109.703109.802(3)钢筋切断机1010r 9.703109.802(4)钢筋预应力拉伸机8-10812.133109.802(5)混凝土拌和楼(站)r 8-108r 12.133109.802(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4-5424.253109.8

9、02(11)混凝土喷浆机4-548.073109.802第2页，共7页固定资产管理目录及折旧年限表 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(%)(12)混凝土振动器:4-54:9.703109.80P 2(13)碎石机8-10812.133109.802(14)其他钢筋混凝土机械8109.703109.8027、运输机P 8-108P 12.133109.802(1)皮带运输机8-10812.133109.802(2)螺旋运输机:8-108P 12.133109.802(3)其他运输机械8-10812.1

10、33109.8028、工业泵类8-10812.133109.802(1)自吸泵P 8-10812.133109.802(2)多级泵8-10812.133109.802(3)单级泵:8-108P 12.133109.802(4)深井泵P 8-108P 12.133109.802(5)潜水泵8-10812.133109.802(6)其他工业泵类8-108P 12.133109.802三、运输设备1、汽车P 8-108P 12.133519.602(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P 8-108P 12.133519.602

11、轻型载货汽车8-10812.133519.602其他P 8-108P 12.133519.602(2)越野汽车8-10812.133519.602重型越野车8-10812.133519.602中型越野车8-108P 12.133519.602轻型越野车8-10812.133519.602其他P 8-108P 12.133519.602(3)自缷汽车8-10812.133519.602重型自卸车8-10812.133519.602中型自卸车P 8-108P 12.133519.602轻型自卸车8-10812.133519.602其他r 8-10812.133519.602(4)牵引汽车8-108

12、12.133519.602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r 8-108P 12.133519.602大型客车8-10812.133519.602中型客车r 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

13、残值率(%)其他8-10812.133519.602(6)摩托车8-10812.133519.602(7)专用汽车8-10109.703519.602油槽车8-10109.703519.602水槽车8-10109.703519.602煤气罐车8-1010P 9.703519.602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:8-1010:9.703519.602救护车8-10109.703519.602其他8-101019.703519.602(8)其他

14、汽车P 8-1010P 9.703519.6022、运输设备8-10109.703519.602(1)轨道车:8-1010:9.703519.602(2)拖车8-10109.703519.602(2)蓄电池车8-10109.703519.602(3)拖拉机1212r 8.083519.602(4)机械翻斗车8-10109.703519.602(5)电动轨道平车:8-1010r 9.703519.602(6)梭式矿车8-10109.703519.6023、其他运输设备8-10109.703519.602(1)火车1414r 6.933109.802轮船14146.933109.802(3)其他r

15、 8-1010r 9.703519.602四、工业生产设备1、木工加工机械8-10910.783109.802(1)木工锯机P 8-109r 10.783109.802(2)木工刨床、钻床8-10910.783109.802(3)木工车床、铳床:8-109r 10.783109.802(4)榫槽机8-10910.783109.802(5)其他木工加工机械8-10910.783109.8022、金属切削机床10-1412P 10.783109.802(1)车、钻、刨床10-14128.083109.802(2)铳、镗、磨床10-1412r 8.083109.802(3)切断机床10-14128.

16、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10-14128.083109.8023、锻压、剪冲设备10-14128.083109.802(1)锻锤10-14128.083109.802第5页，共7页固定资产管理目录及折旧年限表(7)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(%)(2)锻造机:10-1412:8.083109.80P 2(3)压力机10-14128.083109.802(4)剪切

17、机10-14128.083109.802(5)整形机10-1412:8.083109.802(6)其他锻压、剪冲设备10-14128.083109.8024、焊接及切割设备7-108.511.413109.802(1)电焊机4-54.5:21.563109.802(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4-54.5P 21.563109.802磁力氧气切割机4-54.521.563109.802(4)其他焊接及切割设备7-108.511.413109.8025、铸造及热处理设备10-14128.083109.80

18、2(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10-1412r 8.083109.802(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10-14128.083109.8026、动力设备11-1814.5P 6.693109.802(1)空气压缩机8-10910.78

19、3109.802(2)气体分离设备r 8-109r 10.783109.802(3)制氧机组8-10910.783109.802(4)液化气循环压缩机8-10910.783109.80r 2(5)水处理设备8-109I 10.783109.802(6)风机8-10910.783109.802发电机(组)r 8-109r 10.783109.802(8)变压器8-10910.783109.802(9)锅炉8-10910.783109.80r 2(10)整流器8-10910.783109.802(11)充电机8-10910.783109.802(12)开关控制设备8-109r 10.783109.

20、802(13)其他动力设备8-10910.783109.8027、维修专用设备8-10910.783109.802(1)工程维修车8-109P 10.783109.802(2)试验、校正设备8-10910.783109.802(3)清洗设备r 8-109r 10.783109.802(4)油处理设备8-10910.783109.802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(%)(5)拆装设备:8-109P 10.783109.80P 2(6)其他维修专用设备8-10910.783109.802&印

21、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(1)压力试验机7-108.5P 11.413519.602(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7-10

22、8.511.413519.6022、测定仪器5-107.512.933519.602(1)测定台55P 19.403519.602(2)渗透仪5519.403519.602(3)检测仪5519.403519.602(4)稠度仪55P 19.403519.602(5)测力仪5519.403519.602(6)延伸仪:55P 19.403519.602(7)贯入仪5519.403519.602(8)核载机5519.403519.602(9)监测仪55P 19.403519.602(10)击实仪5519.403519.602(11)低温箱:55P 19.403519.602(12)试验箱5519.4

23、03519.6023、计量仪器7-108.511.413519.602(1)计量仪7-108.5P 11.413519.602(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7-108.511.413519.6024、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7-108.5r 11.413519.602(3)超声波探伤仪7-108.511.413519.602(4)其他探伤仪器7-108.511.

24、413519.6025、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第5页，共7页固定资产管理目录及折旧年限表 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(%)(4)其他测绘仪器7-108.511.413519.60P 2六、其他固定资产1、办公用具10-14128.083519.602(1)电子计算机P 4-86P 16.173519.602(2)电视机5-86.514.923519.602(3)复印机(含打字机)5-86