How to calculate depreciation on machinery? Used equipment depreciation calculated? Purchased a machine from the start, it becomes old equipment, and in every day, it will use the depreciation, that is, changing the old machinery, new machinery, once put into use once or traded, is second-hand machinery , then the depreciation of machinery is how to calculate it? First, the machine provides a residual rate, domestic enterprises: "People's Republic of China on Enterprise Income Tax and Rules" Article 31: The proportion of the residual value within 5% of the original price, determined by the enterprises themselves. According to the provisions of Article 2, "the State Administration of Taxation on doing canceled subsequent approval of the project management of the corporate income tax notice" (State Administration of Taxation (2003] No. 70) the proportion of the residual value of fixed assets of 5% 2 unification, foreign: According to "Foreign Investment Enterprises and Foreign Enterprise Income Tax Law Implementing Rules" the provisions of Article 33, foreign fixed assets salvage rate is generally 10%. Second, the machinery of the depreciation period in accordance with "the State Administration of Taxation on corporate income tax deduction notice "approach (Guo Shui Fa [2000] No. 84) provides: Subject to the provisions of Article 25, the minimum age for machinery depreciation are as follows: trains, ships, machinery, machinery and other production equipment for 10 years; three, the average age of mechanical method, also known as straight-line method of depreciation is evenly spread over the mechanical phases of a method, machinery depreciation of fixed assets is calculated separately by individual (individual depreciation rate) was calculated. formula is as follows: Annual depreciation rate = (1-expected net residual rate) / expected useful life × 100% monthly depreciation rate = annual depreciation rate ÷ 12 = monthly depreciation of fixed assets, the amount of monthly depreciation rate of 2 × original depreciation by category, machinery When the depreciation rate depreciation (depreciation rate classification), calculated as follows: certain types of machinery annual depreciation = (certain fixed assets - estimated residual value + clean-up costs) / class of fixed assets useful life of certain machinery months depreciation of certain fixed assets = annual depreciation / 12 = annual depreciation rate of certain types of machinery such annual depreciation of fixed assets / fixed assets such original × 100% depreciation rate is calculated using the classification of machinery depreciation calculation method is simple, but accurate not as good as the individual depreciation rate ------------------ EPH Yiheng international logistics supply chain (China) Co., Ltd: 1, specializes in the major ports of old and new mechanical and electrical equipment inspection record, Hong Kong inspection, automatic import licensing agent, arrange shipping, for a single delivery, customs inspection, customs declaration, payment of taxes, foreign exchange settlement, the domestic one-stop service delivery to the door. 2, take advantage of years of imported resources and overseas customer network, professional handling of old and new machinery, new and old equipment, new electrical, used equipment, used machinery, hand tools and other related documents a series of mechanical failure, difficult to classify, inspection difficulties of imported goods. 3, a special hand operation, tailor custom import program, openness and transparency, integrity, full care, rest assured entrusted! ------------------ If you have not understand the import of machinery and equipment category, you can The summary of the problem you want to know, contact me directly or QQ online free consultation, I will be the first time for you to provide professional answers ------------------ Import Consultant: Xu Mr Mobile: 15022511763 Tel: 022-59182810 QQ: 2880668111 ------------------ Tianjin Solution Center: Nanjing Road, Heping District, No. 131 Building, 11th Floor, Guangdong Fu-Mart plan Center: South City First International Building 4, Room 1008-09 program center Shanghai, Dongguan City, Guangdong Province: Shanghai Waigaoqiao Free Trade Zone on the 4th test Hedan Gate Road Win No. 288 4th floor Qingdao Center Solution Center: Qingdao City, Shandong Province Nanjing Road, Room 301, on the 12th Weidong Hong Kong is still the city's program centers: Hong Kong Kowloon Peninsula Shanghai Street, Yau Ma Tei, Commercial Building, 422 Multifield