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Here is a detailed analysis:\n\n![](https:\u002F\u002Fcaijing-img.oss-cn-hangzhou.aliyuncs.com\u002Fgallery\u002Fimport_1788796544311_yxkv22hp_39eb1d059a.jpg)\n\n**1. When classified as houses or buildings, the depreciation period is usually 20 years**  \nAccording to Article 60 of the Implementation Regulations of the Enterprise Income Tax Law of the People's Republic of China, if a container house is recognized as a fixed asset in the category of 'houses or buildings', the minimum depreciation period for calculation is 20 years. This classification applies to container houses that are used for long-term fixed purposes and possess stable architectural structures, such as permanent office spaces or warehouses. Even if used as temporary buildings, the depreciation period generally does not fall below the minimum stipulated by tax law, although it may be shortened in practice due to adjustments in corporate accounting policies.\n\n**2. When classified as appliances, tools, or furniture, the depreciation period is 5 years**  \nIf a container house is classified as 'appliances, tools, or furniture related to production and business operations', the minimum depreciation period is 5 years. This classification typically applies to containers with high mobility and relatively simple functions, such as temporary dormitories on construction sites or simple tool sheds. However, it should be noted that if a company uses a container house for a specific purpose (e.g., a canteen), tax law explicitly requires depreciation of no less than 5 years, even if its physical properties are closer to those of a temporary building.\n\n**3. Flexibility in the depreciation period for temporary construction site housing**  \nThere is no unified standard for the classification of temporary container dormitories on construction sites. Common classifications include:  \n- **Houses and buildings**: A depreciation period of approximately 20 years applies to scenarios with fixed structures and long usage cycles;  \n- **Production equipment**: A depreciation period of 10 years applies to containers that require frequent relocation or modification;  \n- **Furniture**: A depreciation period of 5 years applies to temporary housing with simple functions and rapid wear and tear.  \nThe actual depreciation period needs to be determined by considering corporate accounting policies and tax regulations. For example, some companies may accelerate depreciation due to short project cycles.\n\n**4. Depreciation period requirements for special purposes**  \nIf a container house is used for a specific function (e.g., a company canteen), tax law stipulates that its depreciation period must not be less than 5 years. This provision reflects tax law's consideration of the usage efficiency of fixed assets, ensuring that depreciation accrual matches the actual usage value.",false,{"id":211,"documentId":212,"name":213,"alternativeText":214,"caption":27,"focalPoint":27,"width":119,"height":119,"formats":215,"hash":234,"ext":122,"mime":125,"size":235,"url":236,"previewUrl":27,"provider":147,"provider_metadata":27,"createdAt":237,"updatedAt":237,"publishedAt":237},13717,"wowvsm4pl5nbok0p6bcy43sm","import_1788796544311_yxkv22hp_39eb1d059a.jpg","Lishui Container 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