1. The new tax regulations removed restrictions 2,000 yuan, only provides for the use of holding more than 12 months, so office supplies OA equipment, office furniture, every segment, filing cabinets, etc. should be included in the fixed assets. Ink ribbon cartridge and the paper batteries should be directly included in administrative expenses. 2. Article 60 of the new tax regulations, the depreciation period for specific requirements, (A) houses and buildings, 20 years; (Ii) aircraft, trains, ships, machinery, machinery and other production equipment for 10 years; (Iii) the production and business activities related to appliances, tools, furniture, etc., for 5 years; Transportation (four) aircraft, trains, ships other than four years; (E) electronic equipment for three years. Therefore, OA equipment should belong to the fifth category three years, the other should belong to the third category of five years. Accordance with the requirements of accounting standards, depreciation method depreciation period estimated residual value and other enterprises should be based on a reasonable estimate of the actual, but there are clear provisions in the tax law constraint, if the difference were bound to bring to the future work tedious, because the final tax calculation It would always be measured in accordance with the tax aspects of the caliber.