Article 32 of the eit law provides that enterprises can receive accelerated depreciation allowance where the fixed assets become obsolete due to technology advancement 企业所得税法第三十二条规定，企业的固定资产由于技术进步等原因，确需加速折旧的，可以缩短折旧年限或者采取加速折旧的方法。
3.
The implementation regulations specifically provide that fixed assets qualified for accelerated depreciation allowance include : ( 1 ) fixed assets fast becoming obsolete ; and ( 2 ) fixed assets in a state of vibration and being exposed to high degree of erosion 实施条例据此明确，可以享受这一优惠的固定资产包括： （一）由于技术进步，产品更新换代较快的固定资产； （二）常年处于强震动、高腐蚀状态的固定资产。
