"means of transport other than railway rolling stock and ships" includes airplanes, automobiles, trams, tractors, motor bikes (boats), motorized sailboats, sailboats, and other means of transport.

第四十条 固定资产由于特殊原因需要缩短折旧年限的，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。

Article 40 Where, for special reasons, it is necessary to shorten the useful life of fixed assets, an application may be submitted by an enterprise to the local tax authorities which following examination and verification shall be reported level-by-level to the State Tax Bureau for approval.

前款所说的由于特殊原因需要缩短折旧年限的固定资产，包括：

Fixed assets which for special reasons as mentioned in the preceding paragraph require the useful life to be shortened include:

(一)受酸、碱等强烈腐蚀的机器设备和常年处于震撼、颤动状态的厂房和建筑物；

(1) machinery and equipment subject to strong corrosion by acid or alkali and factory buildings and structures subject to constant shaking and vibration;

(二)由于提高使用率，加强使用强度；而常年处于日夜运转状态的机器、设备；

(2) machinery and equipment operated continually year-round for the purpose of raising the utilization rate or increasing the intensity of use;

(三)中外合作经营企业的合作期比本细则第三十五条规定的折旧年限短，并在合作期满后归中方合作者所有的固定资产。

(3) fixed assets of a Chinese-foreign contractual joint venture having a period of cooperation shorter than the useful life specified in Article 35 of these Rules and which will be left with the Chinese party upon termination of the cooperation.

第四十一条 企业取得已经使用过的固定资产，其尚可使用年限比本细则第三十五条规定的折旧年限短的，可以提出证明凭据，经当地税务机关审核同意后，按其尚可使用年限计算折旧。

Article 41 Enterprises which acquire used fixed assets having a remaining useful life shorter than the useful life specified in Article 35 of these Rules may, following agreement by the local tax authorities after examination and verification of certifying documents so submitted, compute depreciation according to the remaining useful life.

第四十二条 固定资产在使用过程中，因扩充、更换、翻修和技术改造而增加什值所发生的支出，应当增加该固定资产原价，其中，可以延长使用年限的，还应当适当延长折旧年限，并相应调整计算折旧。

Article 42 Where expenditures incur during the course of the use of fixed assets due to increased value caused by expansion, replacement, reconstruction and technical innovation of fixed assets, the original value of fixed assets shall be increased; where the period of use of fixed assets can be extended, the useful life shall be appropriately extended and the computation of depreciation adjusted accordingly.

第四十三条 固定资产折旧足额后，可以继续使用的，不再计算折旧。

Article 43 No further depreciation shall be allowed in respect of fixed assets which can be continued to be used after having been fully depreciated.

第四十四条 企业转让或者变价处理固定资产的收人，减除末折旧的净额或者残值及处理费用后的差额，列为当年度的损益。

Article 44 The balance of proceeds from the transfer or disposal of fixed assets by an enterprise shall, after deduction of the underpreciated amount or the salvage value and handling fees, be entered into the profit and loss account for the current year.

第四十五条 企业接受赠与的固定资产，可以合理估价，计算折旧。、

Article 45 Depreciation of fixed assets received as gifts by enterprises may be computed on the basis of reasonable valuation.

第四十六条 企业的专利权、专有技术、商标权、著作权、场地使用权等无形资产的计价，应当以原价为准。

Article 46 Patents, proprietary technology, trademarks, copyrights, land-use rights and other intangible assets of enterprises shall be appraised on the basis of the original value.

受让的无形资产，以按照合理的价格实际支付的金额为原价。

For alienated intangible assets, the original value shall be the actual amount paid based on a reasonable price.

自行开发的无形资产，以开发过程中发生的实际支出额为原价。

For self-developed intangible assets, the original value shall be the actual amount of expenditure incurred in the course of development.

作为投资的无形资产，以协议、合同规定的合理价格为原价。

For intangible assets used as investment, the original value shall be such reasonable price as is stipulated in the agreement or contract.

第四十七条 无形资产的摊销，应当采用直线法计算。作为投资或者受让的无形资产，在协议、合同中规定使用年限的，可以按照该使用年限分期摊销；

Article 47 The amortization of intangible assets shall be computed using the straight-line method. Intangible assets transferred or assigned or used as investments, where the useful life is stipulated in the agreement or contract, may be amortized over the period of that useful life;

没有规定使用年限的，或者是自行开发的无形资产，摊销期限不得少于十年。

the amortization period in respect of intangible assets for which no useful life has been stipulated or which have been developed internally shall not be less than ten years.

第四十八条 从事开采石油资源的企业所发生的合理的勘探费用，可以在已经开始商业性生产的油(气)田收人中分期摊销；摊销期限不得少于一年。

Article 48 Reasonable exploration expenses incurred by enterprises engaged in the exploitation of petroleum resources may be amortized against income from oil (gas) fields that have already commenced commercial production. The amortization period shall not be less than one year.

外国石油公司拥有的合同区，由于末发现商业性油(气)田而终止作业，如果其不连续拥有开采油(气)资源合同，也不在中国境内保留开采油(气)资源的经营管理机构或者办事机构，其已投入终止合同区的合理的勘探费用，经税务机关审查确认并出具证明后，从终止合同之日起十年内又签订新的合作开采油(气)资源合同的，准予在其新拥有合同区的生产收人中摊销。

 Where operation of a contract field owned by a foreign oil company is terminated due to failure to find commercially viable oil (gas), and where ownership of the contract for the exploitation of petroleum (gas) resources is not continued and management organizations or offices for carrying on operations for the exploitation of petroleum (gas) resources are no longer maintained in China, reasonable exploration expenses already incurred in respect of the terminated contract field shall, upon examination and confirmation and the issuance of certification by the tax authorities, be permitted to be amortized against production income of a newly owned contract field when the new contract for cooperative exploitation of oil (gas) resources is signed within ten years from the date of the termination of the old contract.

第四十九条 企业在筹办期发生的费用，应当从开始生产、经营月份的次月起，分期摊销；摊销期限不得少于五年。

Article 49 Expenses incurred by enterprises during the period o

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