融资租赁固定资产进项税额如何抵扣？ 解答： 融资租赁固定资产的进项税额抵扣需根据业务模式（直租或回租）及税收政策区分处理。 一、直租模式（直接融资租赁） 出租人购置资产或生产资产后直接出租给承租人，承租人支付租金并获得资产使用权。承租人税务处理 视同自有资产购置，进项税额可抵扣。 进项税额抵扣规则： （1）凭证要求：取得出租方开具的增值税专用发票（税率通常为13%或9%，不动产为9%）； （2）抵扣主体：承租人必须为增值税一般纳税人（小规模纳税人不可抵扣）； （4）抵扣时点：通常按租金支付期对应的进项税额分期抵扣（即每期收到发票后认证或勾选抵扣）。 政策依据：根据《财政部 国家税务总局关于全面推开营业税改征增值税试点的通知》（财税〔2016〕 36号）附件1，直租业务中承租人属于"购买服务"，其进项税额允许从销项税额中按规定抵扣。 二、回租模式（融资性售后回租） 根据财税〔2016〕36号附件1《销售服务、无形资产、不动产注释》规定："融资性售后回租，是指承租 方以融资为目的，将资产出售给从事融资性售后回租业务的企业后，从事融资性售后回租业务的企业将 该资产出租给承租方的业务活动。" 另外，根据财税〔2016 ...

Core Insights - The article highlights the challenges faced by renters in the traditional rental market, including high agency fees, misinformation, and difficulties in finding genuine landlords. It emphasizes the rise of direct rental platforms as a solution to these issues, supported by government policies aimed at reducing intermediary costs [2][4]. Group 1: Market Challenges - Renters face significant obstacles such as high agency fees, misinformation, and the prevalence of subleasing, which complicates the rental process [2][4]. - The Ministry of Housing and Urban-Rural Development's 2024 guidelines encourage direct rental models to reduce costs for tenants and minimize intermediary roles [2][4]. Group 2: Rise of Direct Rental Platforms - New platforms that connect landlords directly with tenants are emerging, eliminating agency fees and ensuring the authenticity of listings through technology [4]. - Examples of such platforms include Douban rental groups, which are effective but require careful filtering, and Xianyu, which offers a wide range of listings but necessitates vigilance against potential scams [4][6]. Group 3: Cautions for Renters - Even with zero agency fee platforms, renters must remain cautious. Key recommendations include verifying the landlord's identity, inspecting properties at different times of the day, and ensuring contracts include essential terms [6]. - The article stresses the importance of avoiding illegal rental properties and highlights the rights of renters to terminate contracts if they encounter such issues [6].