固定资产年限折旧表

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1、按企业会计制度及税法要求        类别            折旧年限            年折旧率          净残值率一、房屋及建筑物      1、房屋                20                4.90            2        钢结构              20                4.90            2        钢筋混凝土结构      20                4.90            2      钢转混凝土砖结构      20        

2、        4.90            2        砖结构              20              4.90              2                危害物品专用仓库          20              4.90              2      简易房                5                19.60            2            2、建筑物              20              4.90              2   

3、       道路              20                4.90            2          铁路专用线          20                4.90            2              水塔            20                4.90            2            油罐              20                4.90            2            油池              20         

4、       4.90            2          混凝土场地          20                4.90            2              围墙            20                4.90            2          其他建筑物        20                4.90            2          3、传导设施        20                4.90            2            热网管道   

5、     20                  4.90          2            给排水          20                  4.90            2            电线电缆          20                  4.90            2          其他传导设施      20                  4.90            2          二、施工设备          1、起重机械        10                 

6、 9.80            2            塔式起重机      10                  9.80            2          履带式起重机                10                        9.80            2汽车式起重机              10                      9.80            2轮胎式起重机                  10                    9.80              2轨道式起

7、重机                10                    9.80                2叉式起重机                  10                    9.80                  2门式起重机109.802桥式起重机109.802桅杆式起重机109.802固定式起重机109.802卷扬机109.802升降机109.802简易起重装置109.802其他起重机械109.8022、挖掘机械109.802挖掘机109.802装载机109.802其他挖掘机械109.8023、土方铲运机械109.

8、802铲运机109.802推土机109