Property finance software 8000 yuan is included in what subject?

The purchase of financial software alone is included in the "intangible assets" subject. If the software is purchased with the computer, it is included in the "fixed assets" account.

The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Some Preferential Policies for Enterprise Income Tax (No.0012008) stipulates that:

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.