There can be tax benefits from being a landlord because part of the building can be treated as a business. That allows deductions for depreciation and expenses that can be taken against rental income.

房东有税收优惠，因为出租房屋视为一种生意，允许在租金收入中扣除折旧和费用开支。

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Amounts for depreciation expenses are based on the estimate of the useful lives of the company's building and office equipment.

折旧费用的金额是基于对公司建筑物和办公设备有用期限的估计而做出的。

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The corresponding net rental value of an apartment building is only partly exempt, by dint of depreciation deductions.

FORBES: Investment Guide

If we look at economic reality, a building has a life of much more than the 27.5 or 39 years currently used for depreciation.

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