How to calculate the depreciation cost of property sweeper?

Depreciation expense = original value-residual value (original value *5%). The value calculated by this formula refers to the depreciation of fixed assets within their service life.

Annual depreciation = depreciation expense/service years

Monthly depreciation = depreciation expense/service life/12

Article 60 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC):

Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum depreciation period of fixed assets is as follows:

(a) houses and buildings, for 20 years;

(2) Aircraft, trains, ships, machines, machinery and other production equipment, 10 year;

(3) Appliances, tools and furniture. 5 years related to production and business activities;

(4) Four years for vehicles other than airplanes, trains and ships;

(five) electronic equipment, for 3 years.

Then how about your example "I want to calculate 1 year"? Fixed assets are 15 000 ",which depends on the classification of fixed assets and the specific calculation of service life stipulated in the tax law.

Otherwise, there will be tax risks when being inspected by the tax authorities.