EPISODE · Jul 24, 2026 · 25 MIN
注册会计师综合一 租赁02 租赁分拆与合并的底层逻辑
from 26飞凡CPA：综合一｜会计·审计·税法实战融合精
【本期主题】 拆解复杂合同架构的逆向工程——分拆手术刀（可明确区分主体：单独获利+非高度依赖）、合并照妖镜（一揽子交易+价格互相依赖+功能不可分割），深度解析承租人"简化捷径"与出租人"零容忍分拆"的不对称规则博弈。 【核心案例】 为什么10元租仓库+100万租叉车必须合并？自动化生产线捆绑维修保养如何拆分？承租人为何允许"偷懒"不分拆？出租人把未来5年维修费打包进首期租金的利润操纵陷阱？
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注册会计师综合一 租赁02 租赁分拆与合并的底层逻辑
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