According to the relevant provisions of the tax law, according to the minimum depreciation period can be divided into the following categories:

(a) houses, buildings, 20 years;

(b) large-scale means of transportation, including airplanes, trains, ships, etc., as well as machinery, machines and other production equipment, 10 years;

(c) production and business activity-related apparatus, tools, furniture, etc., 5 years;

(d) means of transportation other than airplanes, trains and ships, 5 years;

(d) the production and operation activities of the apparatus, tools and furniture, 5 years; and (C) production and business activities related to appliances, tools, furniture, etc., for five years;

(D) aircraft, trains, ships, other than means of transportation, for four years;

(E) office electronic equipment, for three years.

Fixed assets of the division of the basis

So, in practice, the fixed assets of the division of the basis

First of all, fixed assets refers to the enterprise for the production of products, the provision of services, leasing or management and held, the use of more than 12 months, the value of a certain standard of non-monetary assets, including housing, buildings, machinery, machinery, Transportation tools and other equipment, appliances and tools related to production and business activities.

Secondly, fixed assets generally refers to the amount of 2000 yuan or more.

Office fixed assets mainly include: office supplies, office communications equipment, office equipment.

What is the classification of fixed assets in a catering company?

Based on the classification of fixed assets standards, catering companies will be divided into fixed assets are as follows:

1, kitchen fixed assets:

(1), kitchen equipment: freshness workstations; multi-door coolers, freezers; ice machine; kitchen flue; slurry slag sub-milling machine; powerful mixer; pressure-cutting pasta machine; temperature-controlled oven; cut and grind meat dual-use machine; stainless steel baking dish rack car; moving oblique Blade Machine; Ice Crusher; Flavor Cart; Fermenter; Soup Bucket; etc.

(2), electrical equipment: electric kitchenware.

2, floor with fixed assets:

(1) electrical equipment: color TV; microwave ovens; freezers; audio equipment; stainless steel automatic water boiler; electric towel disinfection car; towel cabinets TCL washing machine;

(2) furniture and appliances: dining tables, chairs, etc.

(3) air conditioning equipment: central air conditioning and so on;

(4) elevators Equipment: sightseeing elevator; miscellaneous elevator;

(5) machinery and equipment: sprinkler, etc..

(6) communications equipment: telephone switchboard

3, logistics fixed assets:

(1) electrical equipment: computers, fax machines, printing and scanning machines, pin printers, etc.;

(2) cars

(3) air-conditioning equipment: cabinets, wall air conditioners; central air-conditioning extensions, etc.;

(4) office furniture: office desks, chairs, chairs, and so on. Furniture: office desks, chairs;

(5) other equipment: digital cameras; safes; monitoring equipment; shredders; plastic machines; binding machines, etc..

What are the criteria for the division of fixed assets?