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1、固定資產管理目錄及折舊年限表(1)類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)一、房屋及建筑物 1、房屋30-40352.773204.902 (1)鋼結構35-45402.433204.902 (2)鋼筋混凝土結構30-3532.52.983204.902 (3)鋼轉混凝土磚結構25-3027.53.533204.902 (4)磚結構20-30253.883204.902 (5)危害物品專用倉庫20-2522.54.313204.902 (6)簡易房5-107.512.933519.602 2、建筑物15-2、25204.853204.902 (1)道路15-25204.853204.902 (2)鐵路專用線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)混凝土場地15-25204.853204.902 (7)圍墻15-25204.853204.902 (8)其他建筑物15-25204.853204.902 3、傳導設施15-2821.54.513204.902 (1)熱網管道15-2821.54.513204.902 (2)給排水15-2821.54.3、513204.902 (3)電線電纜15-2821.54.513204.902 (4)其他傳導設施15-2821.54.513204.902二、施工設備 1、起重機械10-14109.703109.802 (1)塔式起重機10-14109.703109.802 (2)履帶式起重機10-14109.703109.802 (3)汽車式起重機10-14109.703109.802 (4)輪胎式起重機10-14109.703109.802 (5)軌道式起重機10-14109.703109.802 (6)叉式起重機10-14109.703109.802 (7)門式起重機10-14109.703109.84、02 (8)橋式起重機10-14109.703109.802 (9)桅桿式起重機10-14109.703109.802 (10)固定式起重機10-14109.703109.802 (11)卷揚機10-14109.703109.802 (12)升降機10-14109.703109.802 (13)簡易起重裝置10-14109.703109.802 (14)其他起重機械10-14109.703109.802 2、挖掘機械10-14109.703109.802 (1)挖掘機10-14109.703109.802 (2)裝載機10-14109.703109.802 (3)其他挖掘機械10-14109.5、703109.802第 1 頁，共 7 頁固定資產管理目錄及折舊年限表(2)3、土方鏟運機械10-14109.703109.802 (1)鏟運機10-14109.703109.802 (2)推土機10-14109.703109.802 (3)平地機10-14109.703109.802 (4)其他土方鏟運機械10-14109.703109.802 4、鑿巖機械10-14109.703109.802 (1)鑿巖機4-5424.253109.802 (2)掘進機10-14109.703109.802 (3)鑿巖臺車10-14109.703109.802 (4)深孔及潛孔鉆機10-14109.7036、109.802 (5)裝(出)渣設備10-14109.703109.802 (6)噴錨設備10-14109.703109.802 (7)其他鑿巖機械10-14109.703109.802 5、基礎及鑿井機械10-14109.703109.802 (1)打樁機10-14109.703109.802 (2)壓路機(碾)10-14109.703109.802 (3)套管鉆機10-14109.703109.802 (4)多頭鉆機10-14109.703109.802 (5)旋轉鉆機10-14109.703109.802 (6)潛水鉆機8-12812.133109.802 (7)沖擊式鉆機8-128127、.133109.802 (8)鋪軌機10-14109.703109.802 (9)鋪渣機10-14109.703109.802 (10)道渣搗固機械10-14109.703109.802 (11)配渣整形機(車)10-14109.703109.802 (12)起拔道機10-14109.703109.802 (13)瀝青拌和站10-14109.703109.802 (14)瀝青攤鋪機10-14109.703109.802 (15)大型搗固車10-14109.703109.802 (16)其他基礎鑿井機械10-14109.703109.802 6、鋼筋及混凝土機械8-10812.133109.808、2 (1)鋼筋調直機4-5424.253109.802 (2)鋼筋彎曲機10109.703109.802 (3)鋼筋切斷機10109.703109.802 (4)鋼筋預應力拉伸機8-10812.133109.802 (5)混凝土拌和樓（站）8-10812.133109.802 (6)混凝土輸送泵4-5412.133109.802 (7)混凝土輸送塔8-10812.133109.802 (8)混凝土攤鋪機10109.703109.802 (9)混凝土攪拌機8-10812.133109.802 (10)混凝土泵車4-5424.253109.802 (11)混凝土噴漿機4-548.073109.809、2類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 2 頁，共 7 頁固定資產管理目錄及折舊年限表(3)(12)混凝土振動器4-549.703109.802 (13)碎石機8-10812.133109.802 (14)其他鋼筋混凝土機械8109.703109.802 7、運輸機8-10812.133109.802 (1)皮帶運輸機8-10812.133109.802 (2)螺旋運輸機8-10812.133109.802 (3)其他運輸機械8-10812.133109.802 8、工業泵類8-10812.133110、09.802 (1)自吸泵8-10812.133109.802 (2)多級泵8-10812.133109.802 (3)單級泵8-10812.133109.802 (4)深井泵8-10812.133109.802 (5)潛水泵8-10812.133109.802 (6)其他工業泵類8-10812.133109.802三、運輸設備 1、汽車8-10812.133519.602 (1)載貨汽車8-10812.133519.602 重型載貨汽車8-10812.133519.602 中型載貨汽車8-10812.133519.602 輕型載貨汽車8-10812.133519.602 其他8-10812.11、133519.602 (2)越野汽車8-10812.133519.602 重型越野車8-10812.133519.602 中型越野車8-10812.133519.602 輕型越野車8-10812.133519.602 其他8-10812.133519.602 (3)自缷汽車8-10812.133519.602 重型自卸車8-10812.133519.602 中型自卸車8-10812.133519.602 輕型自卸車8-10812.133519.602 其他8-10812.133519.602 (4)牽引汽車8-10812.133519.602 全掛牽引汽車8-10812.133519.602 12、半掛牽引汽車8-10812.133519.602 其他8-10812.133519.602 (5)客車8-10812.133519.602 大型客車8-10812.133519.602 中型客車8-10812.133519.602 輕型客車8-10812.133519.602 微型客車8-10812.133519.602 轎車8-10812.133519.602 吉普車8-10812.133519.602類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 3 頁，共 7 頁固定資產管理目錄及折舊年限表(4)其他813、-10812.133519.602 (6)摩托車8-10812.133519.602 (7)專用汽車8-10109.703519.602 油槽車8-10109.703519.602 水槽車8-10109.703519.602 煤氣罐車8-10109.703519.602 水泥罐車8-10109.703519.602 混凝土輸送車8-10109.703519.602 工程修理車8-10109.703519.602 垃圾車8-10109.703519.602 警車8-10109.703519.602 救護車8-10109.703519.602 其他8-10109.703519.602 (8)其他汽14、車8-10109.703519.602 2、運輸設備8-10109.703519.602 (1)軌道車8-10109.703519.602 (2)拖車8-10109.703519.602 (2)蓄電池車8-10109.703519.602 (3)拖拉機12128.083519.602 (4)機械翻斗車8-10109.703519.602 (5)電動軌道平車8-10109.703519.602 (6)梭式礦車8-10109.703519.602 3、其他運輸設備8-10109.703519.602 (1)火車14146.933109.802 (2)輪船14146.933109.802 (3)其他15、8-10109.703519.602四、工業生產設備 1、木工加工機械8-10910.783109.802 (1)木工鋸機8-10910.783109.802 (2)木工刨床、鉆床8-10910.783109.802 (3)木工車床、銑床8-10910.783109.802 (4)榫槽機8-10910.783109.802 (5)其他木工加工機械8-10910.783109.802 2、金屬切削機床10-141210.783109.802 (1)車、鉆、刨床10-14128.083109.802 (2)銑、鏜、磨床10-14128.083109.802 (3)切斷機床10-14128.083116、09.802 (4)齒輪及螺紋加工10-14128.083109.802 (5)聯合及組合機床10-14128.083109.802 (6)其他金屬切削機床10-14128.083109.802 3、鍛壓、剪沖設備10-14128.083109.802 (1)鍛錘10-14128.083109.802類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 4 頁，共 7 頁固定資產管理目錄及折舊年限表(5)(2)鍛造機10-14128.083109.802 (3)壓力機10-14128.083109.802 (4)剪17、切機10-14128.083109.802 (5)整形機10-14128.083109.802 (6)其他鍛壓、剪沖設備10-14128.083109.802 4、焊接及切割設備7-108.511.413109.802 (1)電焊機4-54.521.563109.802 (2)內燃電焊機4-54.521.563109.802 (3)切割機4-54.521.563109.802 其中：等離子切割機4-54.521.563109.802 磁力氧氣切割機4-54.521.563109.802 (4)其他焊接及切割設備7-108.511.413109.802 5、鑄造及熱處理設備10-14128.0818、3109.802 (1)熔鑄爐10-14128.083109.802 (2)熱處理爐10-14128.083109.802 (3)干燥箱（爐）10-14128.083109.802 (4)淬火設備10-14128.083109.802 (5)電鍍設備10-14128.083109.802 (6)鑄工造型機械10-14128.083109.802 (7)鑄工澆注機械10-14128.083109.802 (8)型砂處理及清理設備10-14128.083109.802 (9)其他鑄造及熱處理設備10-14128.083109.802 6、動力設備11-1814.56.693109.802 (1)空19、氣壓縮機8-10910.783109.802 (2)氣體分離設備8-10910.783109.802 (3)制氧機組8-10910.783109.802 (4)液化氣循環壓縮機8-10910.783109.802 (5)水處理設備8-10910.783109.802 (6)風機8-10910.783109.802 (7)發電機（組）8-10910.783109.802 (8)變壓器8-10910.783109.802 (9)鍋爐8-10910.783109.802 (10)整流器8-10910.783109.802 (11)充電機8-10910.783109.802 (12)開關控制設備8-120、0910.783109.802 (13)其他動力設備8-10910.783109.802 7、維修專用設備8-10910.783109.802 (1)工程維修車8-10910.783109.802 (2)試驗、校正設備8-10910.783109.802 (3)清洗設備8-10910.783109.802 (4)油處理設備8-10910.783109.802類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 5 頁，共 7 頁固定資產管理目錄及折舊年限表(6)(5)拆裝設備8-10910.783109.802 (21、6)其他維修專用設備8-10910.783109.802 8、印刷機械10-12118.823109.802五、試驗設備及儀器 1、材料試驗設備7-108.511.413519.602 (1)壓力試驗機7-108.511.413519.602 (2)硬度試驗機7-108.511.413519.602 (3)萬能試驗機7-108.511.413519.602 (4)拉力試驗機7-108.511.413519.602 (5)彈簧試驗機7-108.511.413519.602 (6)巖石切割機7-108.511.413519.602 (7)瀝清多功能儀7-108.511.413519.602 (8)22、白金坩鍋7-108.511.413519.602 (9)其他材料試驗設備7-108.511.413519.602 2、測定儀器5-107.512.933519.602 (1)測定臺5519.403519.602 (2)滲透儀5519.403519.602 (3)檢測儀5519.403519.602 (4)稠度儀5519.403519.602 (5)測力儀5519.403519.602 (6)延伸儀5519.403519.602 (7)貫入儀5519.403519.602 (8)核載機5519.403519.602 (9)監測儀5519.403519.602 (10)擊實儀5519.40351923、.602 (11)低溫箱5519.403519.602 (12)試驗箱5519.403519.602 3、計量儀器7-108.511.413519.602 (1)計量儀7-108.511.413519.602 (2)天平7-108.511.413519.602 (3)加油機7-108.511.413519.602 (4)地磅7-108.511.413519.602 (5)其他計量儀器7-108.511.413519.602 4、探傷儀器7-108.511.413519.602 (1)磁力探傷儀7-108.511.413519.602 (2)熒光探傷儀7-108.511.413519.602 (24、3)超聲波探傷儀7-108.511.413519.602 (4)其他探傷儀器7-108.511.413519.602 5、測繪儀器7-108.511.413519.602 (1)經緯儀7-108.511.413519.602 (2)水準儀7-108.511.413519.602 (3)核子密度儀7-108.511.413519.602類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 6 頁，共 7 頁固定資產管理目錄及折舊年限表(7)(4)其他測繪儀器7-108.511.413519.602六、其他固定資產 125、辦公用具10-14128.083519.602 (1)電子計算機4-8616.173519.602 (2)電視機5-86.514.923519.602 (3)復印機（含打字機）5-86.514.923519.602 (4)文字處理機5-86.514.923519.602 (5)傳真機5-107.512.933519.602 (6)電傳機5-107.512.933519.602 (7)移動無線電話5-107.512.933519.602 (8)通訊設備8-10910.783519.602 (9)音響設備10-1512.57.763519.602 (10)錄放（攝）像機10-1512.57.7626、3519.602 2、度量及消防用具10-14128.083519.602 3、文體宣傳用具10-1522.54.313519.602 (1)閉路電視播放設備10109.703519.602 (2)電影放映（幻燈）機10109.703519.602 (3)照相機10109.703519.602 (4)游樂場設備5-107.512.933519.602 (5)健身房設備5-107.512.933519.602 4、炊事用具8-10910.783519.602 5、醫療器具8-10910.783519.602 6、營業柜臺、貨架3-64.521.563519.602 7、地毯5-107.512.927、33519.602 純毛地毯5-107.512.933519.602 混織地毯3-5424.253519.602 化纖地毯3332.333519.602 8、像片沖印設備8-10910.783519.602 9、洗滌設備5-107.512.933519.602 10、公安監察專用儀器8812.133519.602 11、安全保險設備8812.133519.602 12、其他：7-108.511.413519.602 其中：電冰箱5-7616.173519.602 冷凍機5-7616.173519.602 空調器：柜式5519.403519.602 窗式3332.333519.602類 別按原行業會計制度要求按企業會計制度及稅法要求折舊年限規定年限年折舊率(%)凈殘值率(%)折舊年限年折舊率(%)凈殘值率(%)第 7 頁，共 7 頁