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企业所得税租金收入可以税前扣除吗
释义
法律主观:
融资租赁的租金不可以在税前扣除。法律规定,以融资租赁方式租入固定资产发生的租赁费支出,按照规定构成融资租入固定资产价值的部分,应当提取折旧费用分期扣除。
法律客观:
《中华人民共和国企业所得税法实施条例》第四十七条 企业根据生产经营活动的需要租入固定资产支付的租赁费,按照以下方法扣除: 1、以经营租赁方式租入固定资产发生的租赁费支出,按照租赁期限均匀扣除。 2、以融资租赁方式租入固定资产发生的租赁费支出,按照规定构成融资租入固定资产价值的部分,应当提取折旧费用分期扣除。
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更新时间:2025/6/23 23:21:43