从事开采石油资源的企业，在开发阶段的投资，应当以油(气)田为单位，全部累计作为资本支出，从本油(气)田开始商业性生产月份的次月起计算折旧。

All investments made during the development stage by enterprises engaged in the exploitation of oil resources shall, taking the oil (gas) field as a unit, be aggregated and treated as capital expenditures; the computation of depreciation shall begin in the month following the month in which the oil (gas) field commences commercial production.

第三十三条 固定资产在计算折旧前，应当估计残值，从固定资产原价中减除。残值应当不低于原价的百分之十；需要少留或者不留残值的，须经当地税务机关批准。

Article 33 In respect of the computation of depreciation of fixed assets, the salvage value shall first be estimated and deducted from the original cost of the assets. The salvage value shall not be less than 10% of the original value; any request for retaining a lower salvage value or not salvage value must be approved by the local tax authorities.

第三十四条 固定资产的折旧，应当采用直线法计算；

Article 34 Depreciation of fixed assets shall be computed using the straight-line method.

需要采用其他折旧方法的，可以由企业提出申请，经当地税务机关审核后，逐级上报国家税务局批准。

Where it is necessary to use any other method of depreciation, an application may be filed by an enterprise which, following examination and verification by the local tax authorities, shall be reported level-by- level to the State Tax Bureau for approval.

第三十五条 固定资产计算折旧的最短年限如下：

Article 35 The computation of the minimum useful life in respect of the depreciation of fixed assets is as follows:

(一)房屋、建筑物，为二十年；

(1) for houses and buildings: 20 years;

(二)火车、轮船、机器、机械和其他生产设备，为十年；

(2) for railway rolling stock, ships, machinery, mechanical apparatus, and other production equipment: 10 years;

(三)电子设备和火车、轮船以外的运输工具以及与生产、经营业务有关的器具、工具、家具等，为五年。

(3) for electronic equipment and means of transport other than railway rolling stock and ships, as well as as such fixtures, tools and furnishings related to production and business operations: 5 years.

第三十六条 从事开采石油资源的企业，在开发阶段及其以后投资所形成的固定资产，可以综合计算折旧，不留残值，折旧的年限不得少于六年。

Article 36 Depreciation of fixed assets in the nature of investments during the development stage and subsequent stages of an enterprise engaged in the exploitation of oil resources may be computed on a consolidated basis without retaining salvage value; the period of depreciation shall not be less than six years.

第三十七条 本细则第三十五条第(一)项所说的房屋、建筑物，是指供生产、经营使用和为职工生活、福利服务的房屋、建筑物及其附属设施，范围如下：

Article 37 "Houses and buildings" mentioned in Article 35, Item (1) of these Rules means houses, buildings and attached structures used for production and business operations, and living quarters and welfare facilities for employees, the scope of which is as follows:

      房屋、包括厂房、营业用房、办公用房、库房、住宿用房、食堂及其他房屋等；

houses, including factory buildings, business premises, office buildings, warehouses, residential buildings, canteens, and other such buildings;

建筑物，包括塔、池、槽、井、架、棚(不包括临时工棚、车棚等简易设施)、场、路、桥、平台、码头、船坞、涵洞、加油站以及独立于房屋和机器设备之外的管道、烟囱、围墙等；

buildings, including towers, ponds, troughs, wells, racks, sheds (not including temporary, simply constructed structures such as work sheds and vehicle sheds), fields, roads, bridges, platforms, piers, docks, culverts, gas stations as well as pipes, smokestacks, and enclosing walls that are detached from buildings, machinery and equipment;

房屋、建筑物的附属设施，是指园房屋、建筑物不可分割的、不单独计算价值的配套设施，包括房屋、建筑物内的通气、通水、通油管道，通讯、输电线路，电梯，卫生设备等。

Facilities attached to buildings and structures mean auxiliary facilities that are inseparable from buildings and structures and for which no separate value is computed, including, for example, building and structure ventilation and drainage systems, oil pipelines, communication and power lines, elevators and sanitation equipment.

第三十八条 本细则第三十五条第(二)项所说的火车、轮船、机器、机械和其他生产设备，范围如下：

Article 38 The scope of railway rolling stock, ships, machinery, mechanical apparatus and other production equipment mentioned in Article 35, Item (2) of these Rules is as follows:

        火车，包括各种机车、客车、货车以及不单独计算价值的车上配套设施；

"railway rolling stock" includes various types of locomotives, passenger coaches, freight cars, as well as auxiliary facilities on rolling stock for which no separate value is computed;

轮船，包括各种机动船舶以及不单独计算价值的船上配套设施；

"ships" includes various types of motor ships as well as auxiliary facilities on ships for which no separate value is computed;

机器、机械和其他生产设备，包括各种机器、机械、机组、生产线及其配套设备，各种动力、输送、传导设备等。

" machinery, mechanical apparatus and other production equipment" includes various types of machinery, mechanical apparatus, machinery units, production lines, as well as auxiliary equipment such as various types of power, transport and conduction equipment.

第三十九条 本细则第三十五条第(三)项所说的电子设备和火车、轮船以外的运输工具，范围如下：

Article 39 The scope of electronic equipment, means of transport other than railway rolling stock and ships mentioned in Article 35, Item (3) of these Rules is as follows:

        电子设备，是指由集成电路、晶体管、电子管等电子元器件组成，应用电子技术(包括软件)发挥作用的设备，包括电子计算机以及由电子计算机控制的机器人、数控或者程控系统等；

"electronic equipment" means equipment comprising mainly integrated circuits, transistors, electron tubes and other electronic components whose primary functions are to bring into use the application of electronic technology (including software), including computers as well as computer-controlled robots, and digital-control or program-control systems.

火车、轮船以外的运输工具，包括飞机、汽车、电车、拖拉机、摩托车(艇)、机帆船、帆船以及其他运输工

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