Legal analysis: 1. Houses are fixed assets, so depreciation should be accrued.

(1) The depreciation period is 2 years, and the residual value rate is 5%.

(2) Depreciation formula

Annual depreciation amount = original value of fixed assets multiplied by (1- residual value rate) divided by depreciation period

Monthly depreciation amount = annual depreciation amount divided by 12

Second, land belongs to intangible assets and should be amortized.

(1) according to article 65 of the regulations for the implementation of the enterprise income tax law, intangible assets mentioned in article 12 of the enterprise income tax law refer to non-monetary long-term assets that are held by an enterprise for the purpose of producing products, providing services, leasing or operating management, including patents, trademarks, copyrights, land use rights, non-patented technologies and goodwill. Article 67 The amortization expenses of intangible assets calculated by the straight-line method are allowed to be deducted. The amortization period of intangible assets shall not be less than 1 years. As an investment or transferee of intangible assets, if the service life is stipulated in relevant laws or contracts, it can be amortized in installments according to the stipulated or agreed service life.

(2) Amortization formula

Annual Amortization Amount = Intangible Asset Value/Amortization Period

Monthly Amortization Amount = Annual Amortization Amount Divided by 12

Legal basis: Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China

The monetary forms of income obtained by enterprises mentioned in Article 12 of the Enterprise Income Tax Law include cash, deposits, accounts receivable and so on.

the non-monetary forms of income obtained by enterprises mentioned in article 6 of the enterprise income tax law include fixed assets, biological assets, intangible assets, equity investments, inventories, bond investments not to be held until maturity, labor services and related rights and interests.

Article 6 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the minimum period for calculating depreciation of fixed assets is as follows:

(1) 2 years for houses and buildings;

(2) 1 years for airplanes, trains, ships, machines, machinery and other production equipment;

(3) five years for utensils, tools and furniture related to production and business activities;

(4) 4 years for means of transport other than airplanes, trains and ships;

(5) three years for electronic equipment.