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问题
固定资产折旧方法主要有哪些
释义
固定资产折旧方法主要有:
1.年限平均法;
2.工作量法;
3.双倍余额递减法;
4.年数总和法。
【本文关联的相关法律依据】
《中华人民共和国企业所得税法实施条例》第六十条规定:除国务院财政、税务主管部门另有规定外,固定资产计算折旧的最低年限如下:
(一)房屋、建筑物,为20年;
(二)飞机、火车、轮船、机器、机械和其他生产设备,为10年;
(三)与生产经营活动有关的器具、工具、家具等,为5年;
(四)飞机、火车、轮船以外的运输工具,为4年;
(五)电子设备,为3年。
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people's congress at the basic level
People's Congress at the corresponding level
people's congress at the next higher level
people's congress at the provincial level
people's congress of the higher level
people's council
people's court
Peoples Court
people's court at the basic level
people's court at the corresponding level
people's court at the county level
people's court at the domicile of the defendant
people's court at the locality of a crime
people's court at the next higher level
people's court at the original domicile of the defendant
people's court at the place of a constituency
people's court at the place of the authorizing party
people's court at the place of the licensee
people's court at the place of the procurated party
people's court at the place where the licensor is situated
people's court at the place where the plaintiff's domicile is situated
people's court at the place where the plaintiff's residence is situated
people's court at the place where the principal crime was perpetrated
people's court at the place where transport was commenced
people's court at the provincial level
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更新时间:2025/6/16 14:29:16