Enterprises should reasonably specify anticipated net residual value according to fixed assets’ nature and uses status. Fixed assets’ anticipated net residual value rates can not be changed once they are determined.
The depreciation years of different assets regulated by tax law are set out below.
| No. | Types of Fixed Assets | Depreciation years |
| 1 | Buildings | 20 years |
| 2 | Aircrafts, trains, ships, machinery and other production equipment | 10 years |
| 3 | Appliances, tools, furniture etc. related to production or business operations | 5 years |
| 4 | Transport tools other than aircrafts, trains and ships | 4 years |
| 5 | Electronic equipment | 3 years |
