Fixed assets do not include intangible assets.

Fixed assets generally do not include intangible assets. Because fixed assets refer to houses, buildings, machinery, machinery, transportation vehicles and other equipment, appliances, tools, etc. related to production and operation that have a useful life of more than one year. Intangible assets include social intangible assets and natural intangible assets. There are patent rights, non-patented technology, trademark rights, copyrights, franchise rights, land use rights, etc.

The eight categories of fixed assets include:

1. Houses and buildings refer to all houses and buildings whose property rights belong to the enterprise. 2. General office equipment refers to office and business equipment commonly used by enterprises. 3. Special equipment refers to equipment owned by an enterprise and used exclusively for a certain job. 4. Cultural relics and displays refer to various cultural relics and displays in cultural institutions such as museums and exhibition halls. 5. Books refer to books in professional libraries, cultural centers and business books of units. 6. Transportation equipment refers to various transportation tools used by the logistics department. 7. Mechanical equipment, mainly machine tools, power machines, tools, etc. and spare generators used by the enterprise's logistics department for their own maintenance, as well as measuring instruments, testing instruments and medical equipment in hospitals. 8. Other fixed assets refer to fixed assets not included in the above categories. The competent department may make appropriate classifications based on specific circumstances, or may appropriately subdivide the above categories and add categories.

I hope the above content will be helpful to you. If you have any other questions, please consult a professional lawyer.

Legal basis: Article 11 of the "Enterprise Income Tax Law of the People's Republic of China"

When calculating taxable income, the depreciation of fixed assets calculated by the enterprise in accordance with regulations, Deductions are allowed.

The following fixed assets are not allowed to calculate depreciation deductions:

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

(2) Operating leases Fixed assets leased in the form of financial lease;

(3) Fixed assets leased in the form of financial lease;

(4) Fixed assets that have been fully depreciated and are still in use;< /p>

(5) Fixed assets unrelated to business activities;

(6) Land that is separately valued and recorded as fixed assets;

(7) Other depreciation shall not be calculated Deducted fixed assets.