How many years has the unit fixed assets house been scrapped?

Legal analysis: 1. There is no fixed term for scrapping fixed assets. Fixed assets should be scrapped only when they lose their use value due to participation in production or some special reasons.

2. There are two ways to scrap fixed assets: 1. Unable to be used again due to wear, obsolescence, damage and other reasons; Due to the technical progress, it has been replaced by advanced equipment.

Legal basis: 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 period for calculating the depreciation of fixed assets is as follows:

Houses and buildings, 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;

(5) Three years for electronic equipment.