Can depreciation of fixed assets have residual value and no residual value?

1. The residual value rate of fixed assets stipulated by the tax authorities is 5% for domestic capital and 0/0% for foreign capital. If the residual value is not deducted, it means that depreciation has been increased, and tax adjustment should be made when calculating income tax.

2. According to the principle of accounting consistency, the calculation method of depreciation of fixed assets must be consistent.