Equipment that functions with electronic technology software
Electronic equipment is defined asIntegrated circuit、transistor、Electronic tubeetc.Electronic componentsThe equipment, including electronics, that uses electronic technology (including) software to play a rolecomputerAnd robot, numerical control or program control system controlled by electronic computer.
Electronic equipment Electrical equipment consisting of microelectronic devices.
For the purposes of the new tax law, the term "electronic equipment" refers to electronic equipment made up of integrated circuits, transistorsElectronic tubeetc.Electronic componentsThe equipment, including electronics, that uses electronic technology (including software) to play a rolecomputerAnd robot, numerical control or program control system controlled by electronic computer.
There is no clear provision on what electronic equipment is. Please handle the depreciation life in accordance with Article 60 of the Implementation Regulations;Computers and printers shall be typical electronic equipment;There is no specific standard for "reasonably determining the expected net residual value of fixed assets", which needs to be determined by enterprises and tax departments according to the actual situation
