1、固定資產(chǎn)管理目錄及折舊年限表(1)類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(jié)構(gòu)35-45402.433204.902 (2)鋼筋混凝土結(jié)構(gòu)30-3532.52.983204.902 (3)鋼轉(zhuǎn)混凝土磚結(jié)構(gòu)25-3027.53.533204.902 (4)磚結(jié)構(gòu)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(dǎo)設(shè)施15-2821.54.513204.902 (1)熱網(wǎng)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(dǎo)設(shè)施15-2821.54.513204.902二、施工設(shè)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10-14109.703109.8

4、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(chǎn)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(jìn)機10-14109.703109.802 (3)鑿巖臺車10-14109.703109.802 (4)深孔及潛孔鉆機10-14109.703

6、109.802 (5)裝(出)渣設(shè)備10-14109.703109.802 (6)噴錨設(shè)備10-14109.703109.802 (7)其他鑿巖機械10-14109.703109.802 5、基礎(chǔ)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(zhuǎn)鉆機10-14109.703109.802 (6)潛水鉆機8-12812.133109.802 (7)沖擊式鉆機8-12812

7、.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(chǔ)鑿井機械10-14109.703109.802 6、鋼筋及混凝土機械8-10812.133109.80

8、2 (1)鋼筋調(diào)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(yù)應(yīng)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4-548.073109.80

9、2類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(chǎn)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(yè)泵類8-10812.1331

10、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(yè)泵類8-10812.133109.802三、運輸設(shè)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(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(chǎn)管理目錄及折舊年限表(4)其他8

13、-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(hù)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(shè)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(shè)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(yè)生產(chǎn)設(shè)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10-14128.0831

16、09.802 (4)齒輪及螺紋加工10-14128.083109.802 (5)聯(lián)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(shè)備10-14128.083109.802 (1)鍛錘10-14128.083109.802類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(chǎn)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(shè)備10-14128.083109.802 4、焊接及切割設(shè)備7-108.511.413109.802 (1)電焊機4-54.521.563109.802 (2)內(nèi)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(shè)備7-108.511.413109.802 5、鑄造及熱處理設(shè)備10-14128.08

18、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(shè)備10-14128.083109.802 (5)電鍍設(shè)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(shè)備10-14128.083109.802 (9)其他鑄造及熱處理設(shè)備10-14128.083109.802 6、動力設(shè)備11-1814.56.693109.802 (1)空

19、氣壓縮機8-10910.783109.802 (2)氣體分離設(shè)備8-10910.783109.802 (3)制氧機組8-10910.783109.802 (4)液化氣循環(huán)壓縮機8-10910.783109.802 (5)水處理設(shè)備8-10910.783109.802 (6)風(fēng)機8-10910.783109.802 (7)發(fā)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(guān)控制設(shè)備8-1

20、0910.783109.802 (13)其他動力設(shè)備8-10910.783109.802 7、維修專用設(shè)備8-10910.783109.802 (1)工程維修車8-10910.783109.802 (2)試驗、校正設(shè)備8-10910.783109.802 (3)清洗設(shè)備8-10910.783109.802 (4)油處理設(shè)備8-10910.783109.802類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(chǎn)管理目錄及折舊年限表(6)(5)拆裝設(shè)備8-10910.783109.802 (

21、6)其他維修專用設(shè)備8-10910.783109.802 8、印刷機械10-12118.823109.802五、試驗設(shè)備及儀器 1、材料試驗設(shè)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(shè)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(jiān)測儀5519.403519.602 (10)擊實儀5519.403519

23、.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(jīng)緯儀7-108.511.413519.602 (2)水準(zhǔn)儀7-108.511.413519.602 (3)核子密度儀7-108.511.413519.602類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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(chǎn)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(chǎn) 1

25、、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(fù)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(shè)備8-10910.783519.602 (9)音響設(shè)備10-1512.57.763519.602 (10)錄放（攝）像機10-1512.57.76

26、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(shè)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(shè)備5-107.512.933519.602 (5)健身房設(shè)備5-107.512.933519.602 4、炊事用具8-10910.783519.602 5、醫(yī)療器具8-10910.783519.602 6、營業(yè)柜臺、貨架3-64.521.563519.602 7、地毯5-107.512.9

27、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(shè)備8-10910.783519.602 9、洗滌設(shè)備5-107.512.933519.602 10、公安監(jiān)察專用儀器8812.133519.602 11、安全保險設(shè)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(diào)器：柜式5519.403519.602 窗式3332.333519.602類 別按原行業(yè)會計制度要求按企業(yè)會計制度及稅法要求折舊年限規(guī)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