Legal analysis: amortization period of intangible assets: not less than ten years; Amortization period of financial software: not less than two years. It is allowed to deduct the amortization expenses of intangible assets calculated by the straight-line method. The amortization period of intangible assets shall not be less than 10 year. Intangible assets as an investment or transferee whose service life is stipulated by relevant laws or agreed in the contract may be amortized in installments according to the stipulated or agreed service life. Software purchased by enterprises and institutions that meet the confirmation conditions of fixed assets or intangible assets can be accounted for according to fixed assets or intangible assets. With the approval of the competent tax authorities, the depreciation or amortization period may be appropriately shortened, with a minimum of 2 years. Therefore, with the approval of the competent tax authorities, the amortization period of financial software can be 2 years.

Legal basis: Regulations on the Implementation of Enterprise Income Tax Law of People's Republic of China (PRC).

Article 63 The depreciation of productive biological assets calculated by the straight-line method is allowed to be deducted.

The enterprise shall calculate the depreciation from the month after the productive biological assets are put into use; Depreciation of productive biological assets that have ceased to be used shall stop from the month following the cessation of use.

An enterprise shall reasonably determine its estimated net salvage value according to the nature and use of productive biological assets. The estimated net residual value of productive biological assets shall not be changed once it is determined.

Article 65 Intangible assets mentioned in Article 12 of the Enterprise Income Tax Law refer to non-monetary long-term assets without physical form held by enterprises for producing products, providing services, leasing or operating management, including patent rights, trademark rights, copyrights, land use rights, non-patented technologies and goodwill.