融资租赁的租金可以在税前扣除吗？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	融资租赁的租金可以在税前扣除吗？
释义	法律分析：不可以。法律依据：《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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