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Here is a detailed explanation:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788802255884_riimgjtc_c5d9d433bb.jpg)\n\n**1. Minimum Depreciation Period Specified by Tax Law**  \nAccording to Article 60 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China, the minimum depreciation period for houses and buildings is 20 years. If container houses are classified as houses or buildings, their depreciation period must comply with this regulation. If a company chooses to shorten the depreciation period, the minimum period must not be less than 60% of the specified period, i.e., 12 years.\n\n**2. Principles for Determining Depreciation Period under Accounting Standards**  \nAccounting standards for enterprises require that the useful life of fixed assets be reasonably determined based on their nature and usage conditions, and once determined, it shall not be changed arbitrarily. For container houses, if their designed or actual useful life exceeds 20 years, companies can depreciate them based on the actual life; if it is less than 20 years, adjustments must be made in accordance with tax law requirements to ensure that the minimum period standard is met.\n\n**3. Industry References and Special Cases**  \nThe depreciation period for container houses may vary across different industries. For example, port and logistics companies may shorten the depreciation period to 15-20 years due to high usage intensity and severe corrosion environments for container houses; while temporary and simple-structured container houses may be depreciated over 8-10 years. In addition, if container houses are used as appliances or tools in production and business activities (such as mobile office cabins), they may be subject to a 5-year depreciation period, provided they meet the tax law's classification criteria for 'houses and buildings'.\n\n**4. Adjustment and Review of Depreciation Period**  \nCompanies are required to review the useful life of fixed assets annually. If the actual life of a container house differs significantly from the initial estimate due to technological advancements or environmental changes, the depreciation period can be adjusted, but relevant supporting documents (such as inspection reports and design documents) must be retained for tax inspection purposes.",false,{"id":211,"documentId":212,"name":213,"alternativeText":214,"caption":27,"focalPoint":27,"width":215,"height":216,"formats":217,"hash":239,"ext":122,"mime":125,"size":240,"url":241,"previewUrl":27,"provider":147,"provider_metadata":27,"createdAt":242,"updatedAt":242,"publishedAt":243},13878,"zl82ljnpi1vvdkuo4b7x49gk","import_1788802255884_riimgjtc_c5d9d433bb.jpg","Shaoguan House Container 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