The house owned by the finance office is for personal use, and the tax basis of the property tax is the original price of the house recorded in the "fixed assets" of the account book according to the accounting system.

The reply on enterprise income tax is as follows

If your company is a taxpayer of domestic-funded enterprise income tax, the construction of fixed assets should be priced according to the actual cost when it is completed and used, and the depreciation of fixed assets formed by materials purchased by your company without invoices cannot be deducted before enterprise income tax. If your company has fully included the original value of fixed assets, tax adjustment should be made to the depreciation extracted from this part when calculating and paying enterprise income tax.