最低折旧年限一经确定，一般不得变更。
Once the minimum depreciation period is determined, generally it shall not be changed.
客观地讲，折旧年限取决于固定资产的使用年限。
Tell objectively, depreciation fixed number of year depends on the use fixed number of year of fixed assets.
确定折旧费的依据是建筑造价、残值、清理费用和折旧年限。
Determining depreciation is based on the construction cost, value, the liquidation costs and depreciable lives.
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.
究其根本，是有关整个固定资产折旧的折旧年限与折旧基础的合理性问题。
That concerns with the rationality of depreciation year and depreciation base of the whole capital assets, which must be disposed by other measures.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
Article 32 of the EIT Law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement.
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