Revised Table of Service Life of Fixed Assets ( Amended on December 30, 1997 )
Category I Building Construction and Equipment
Item 1. Building Construction
No.
Description
Service Life
1011
Buildings for use as office, stores, residences, public places and others not otherwise classified.
( 1 ) Rinforced concrete construction, prefabricated concrete construction
50
( 2 ) Reinforced brick construction
35
( 3 ) Brick construction
25
( 4 ) Metal construction ( with cover treatment )
20
( 5 ) Metal construction ( without cover treatment )
15
( 6 ) Wooden construction
10
1012
Buildings for use as power substations, power generation, telegraph stations, parking lots, garages, airplane hangars, freight stations, public bath houses and plant buildings
( 1 ) Reinforced concrete construction
35
( 2 ) Reinforced brick
30
( 3 ) Brick construction
20
( 4 ) Metal construction ( with cover treatment )
15
( 5 ) Metal construction ( without cover treatment )
10
( 6 ) Wooden construction
8
1013
Plant buildings for use of cold storages which are directly and totally affected by hydrochloric acid, sulphuric acid, nitric acid, chlorine and
other corrosive fluids or gases; and plant buildings which store salt and are directly and totally affected by the steam of other moisture solving solids
( 1 ) Reinforced concrete construction
25
( 2 ) Reinforced brick
20
( 3 ) Birck construction
10
( 4 ) Metal construction ( with cover treatment )
10
( 5 ) Metal construction ( without cover treatment )
8
( 6 ) Wooden construction
5
1014
Mobile houses
5
Item 2. Accessory Building Equipment
No.
Description
Service Life
1021
Sun shade equipment, fire extinguishing and alarm equipment
5
1022
Elevator equipment
15
1023
Air-conditioning equipment
( 1 ) Window mounted and package type air-conditioner
5
( 2 ) Central system air-conditioner
8
1024
Simple equipment and simple room-partitioners for stores
3
1025
Water supply, drainage, gas, electricity, automatic door equipment and others
Street cars, steel cable type vehicles,serial cable conveyers
10
2035
Automobiles
( 1 ) Passenger cars and trucks for transportation business
4
( 2 ) Passenger cars and trucks for other business
5
2036
Container and frame of trailer, cranes on wheels, forklift, bulldozer and quarrying machine, treet cleaning vehicle, vehicle type electric scrubbing machine for floor cleaning and road sweeper, other special vehicle
5
2037
Motorcycles and others
3
Category III Machinery and Equipment
Item 1. Food and Feed Manufacturing Equipment
No.
Description
Service Life
3011
Rice refining equipment, flour manufacturing equipment, sugar manufacturing equipment, cigarettes and tobacco processing equipment, animal lard and vegetable oil anufacturing and refining equipment
10
3012
Tea, wine, feeds, other beverage and other food manufacturing and processing equipment
7
3013
Frozen food producing equipment
4
Item 2. Fiber Industry Equipment
No.
Description
Service Life
3021
Sewing, knitting, crocheting and weaving equipment
5
3022
Plain stitching and dyeing & finishing equipment
7
3023
Yarn spinning equipment and others
8
Item 3. Wood Processing Equipment
No.
Description
Service Life
3031
Movable tree-planting, logging and transportation equipment
4
3032
Manufacturing and processing equipment of wood chip, veneer, plywood, wood product, wood preservation, artificial board and other manufacturing and processing equipment
7
Item 4. Paper and Paper Product Manufacturing Equipment
No.
Description
Service Life
3041
Cellophane paper manufacturing equipment
7
3042
Pulp, corrugated paper, cardboard container manufacturing equipment and others
9
Item 5. Chemical Industry Equipment
No.
Description
Service Life
3051
Phosphorus chloride manufacturing equipment
5
3052
Vitamins and other pharmaceuticals preparing and repacking equipment; manufacturing equipment of paints, printing ink, dye and pigment manufacturing equipment; bromine, iodine, chloride and their compositions, sulphuric acid, nitric acid, phosphorus acid, phosphorus sulphide, chromic anhydride, active carbon, salt, dye intermediates, caprolactam, cyclohexane, o-phthalic acid, phthalic ester, tolyl diisocyanate, halides of hydrocarbons, aldehyde, acetic acid, cyclohexylamine, organic peroxides, synthesized pesticide originals, explosive (including powder filling and reparing and packing equipment) and tar, and manufacturing equipment of hydrofluoric acid, ferric fluoride and other fluorides
6
3053
Other manufacturing equipment of chemical industry
Semi-conductor and integrated circuit manufacturing equipment
3
3122
Other electrical appliances manufacturing equipment
6
Item 13. Transportation Manufacturing Equipment
No.
Description
Service Life
3131
Computer-controlled testing equipment
5
3132
Motorcycle, bicycle manufacturing equipment
8
3133
Automobile manufacturing equipment
10
3134
Vessel and aircraft manufacturing equipment
10
3135
Automobile maintenance equipment
6
3136
Others
8
Item 14. Other Manufacturing Equipment
No.
Description
Service Life
3141
Toys manufacturing equipment, zipper and button manufacturing equipment, audio-tape, video-tape, CD, and LD manufacturing equipment
6
3142
Marine products culturing equipment
4
3143
Industrial robot
4
3144
Nuclear material, nuclear fuel substance processing and refining equipment
6
3145
Thermo-plastic and thermo-set synthetic resin product, foam plastic, weights and measures, camera manufacturing equipment and vacuum coating processing equipment
6
3146
Processing equipment of pearls, precious and semi-precious stone, and manufacturing equipment of musical instruments, gramophone records, fountain pens and pen nibs, ball pens, pencils, ink, candles, matches, corks and its products, fishing poles and accessories, rosin and other natural resin, dental materials, personal articles, brushes, lighters, straw products, and other manufacturing equipment
8
3147
Golf club manufacturing equipment
5
Item 15. Electrical, Communication Machinery and Equipment
No.
Description
Service Life
3151
Communication equipment
( 1 ) Aerial cables
10
( 2 ) Underground cables
15
( 3 ) Submarine cable
10
( 4 ) Other communication equipment
5
3152
Broadcast equipment
( 1 ) Transmitting equipment
10
( 2 ) Receiving equipment
8
( 3 ) Other broadcast equipment
6
3153
Cable television displaying equipment
6
3154
Hydro-power generating equipment
20
3155
Gas turbine power generation equipment, recycling power generating equipment
10
3156
Electric transmission, distribution and transforming equipment
15
3157
Equipment of thermo-power generation, nuclear power generation, internal combustion engine-power generation, geothermal power generation and other power generation and other power generation equipment
15
3158
Wind driven power generating equipment
9
Item 16. Construction Machinery and Equipment
No.
Description
Service Life
3161
Asphalt concrete machinery and equipment
5
3162
Other construction machinery and equipment
6
3163
Tunnel drilling machine
3
Item 17. Mining Machinery and Equipment
No.
Description
Service Life
3171
Mining machinery and equipment, oil and gas well drilling machinery and equipment
7
3172
Earth and stone excavating machines and equipment, sand and stone excavating, cracking and water-selecting machines equipment
6
3173
Others
7
Item 18. Agricultural Machinery and Equipment
No.
Description
Service Life
3181
Water pumping machines
5
3182
Others
6
Item 19. Other Machinery and Equipment
No.
Description
Service Life
3191
Molds
2
3192
Electronic calculators and their peripheral equipment, research machinery and equipment, measuring, surveying and inspection apparatus and equipment, Environmental pollution monitor and control equipment
3
3193
Tools, equipment (including office equipment), vending machine, automatic teller machine, duplicating equipment, video tape recorder for use in copying video tape, laundry equipment and ropeway equipment
5
3194
Refining and supplying equipment of coal gas, natural gas and petroleum gas
9
3195
Cremation equipment, running water and sewage equipment, crane and conveying machinery and equipment
10
3196
Conveying tubes, water tanks and oil tanks
( 1 ) Cast iron conveying tubes ( including PE conduits ), cast iron water tank and oil tank
20
( 2 ) Steel conveying tubes, steel water tank and oil tank
11
( 3 ) Other conveying tubes and equipment
10
3197
Liquid, gas storage tank
Liquid storage tank
( 1 ) Acid liquid storage tank
5
( 2 ) Non-acid liquid storage tank
7
Gas storage tank
( 1 ) High-pressure gas storage tank
15
( 2 ) Liquified gas storage tank
10
( 3 ) Other gas storage tank
20
3198
Gasoline selling equipment
( 1 ) Electric hanging type filling machine
4
( 2 ) Other gasoline selling equipment
10
3199
Photo developing equipment; cinema producing equipment, cinema projecting and play acting equipment; children's playground equipment (with motors); hotel and restaurant equipment; public bath equipment; nursery garden equipment; freezing, ice making and cold storage equipment; machine and equipment for medical care purpose; photographic printing and lithographing equipment; rescuing and sunken vessel salvaging equipment; loading or unloading and warehousing equipment; boiler equipment and other machinery and equipment, car-washing mechanisms and equipment, singing and audio-visual entertainment equipment, bowling alley equipment and others
7
Explanations:
1.
This Table is stipulated in accordance with Paragraph Two of Article 51 and Article 121 of the Income Tax Law.
2.
When computing the depreciation of the various fixed assets of profit-seeking enterprises, if their service lives are found longer than those prescribed in this Table, hey must be so marked in the table of contents of property upon filing of profit-seeking enterprise income tax returns in the year in which the depreciation is proposed, and once the service lives are chosen, alteration application may be made under special stituation, but only one alteration is permitted.
3.
For molds prescribed in this Table, if they fail to meet the service life stipulated due to special use, they shall be listed according to their expenses.
4.
The fixed assets specified in this Chart shall mean new assets. Service life of fixed accessory equipment, which has no value of individual use, shall be corresponding to the main equipment thereof.
