Fixed assets generally do not include intangible assets. Because fixed assets refer to houses, buildings, machines, machinery, means of transport and other equipment, appliances and tools related to production and operation with the service life of enterprises exceeding 1 year. Intangible assets include social intangible assets and natural intangible assets. There are patents, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc.

Eight categories of fixed assets include:

1. Houses and buildings refer to all houses and buildings whose property rights belong to this enterprise. 2. General office equipment refers to the office and business equipment commonly used by enterprises. 3, special equipment, refers to all equipment belonging to the enterprise dedicated to a job. 4. Cultural relics and exhibits refer to various cultural relics and exhibits of cultural institutions such as museums and exhibition halls. 5. Books refer to books of professional libraries and cultural centers and business books of units. 6. Transportation equipment refers to various means of transportation used by the logistics department. 7 machinery and equipment, mainly machine tools, power machines, tools and standby generators used by the logistics department of the enterprise, as well as hospital instruments, testing instruments and medical equipment. 8. Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide the above categories to increase the types.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 11 of the Enterprise Income Tax Law of People's Republic of China (PRC).

When calculating taxable income, it is allowed to deduct the depreciation of fixed assets calculated by enterprises according to regulations.

The following fixed assets shall not be depreciated:

(1) Fixed assets other than houses and buildings that have not been put into use;

(2) Fixed assets leased in the form of operating lease;

(3) Fixed assets leased by means of financial leasing;

(4) Fixed assets that have been fully depreciated and still continue to be used;

(5) Fixed assets unrelated to business activities;

(6) Land separately priced and accounted for as fixed assets;

(seven) other fixed assets that cannot be deducted from depreciation.