房地产企业借款利息的涉税风险分析  

Analysis of Tax Related Risks of Loan Interest for Real Estate Enterprises

作　　者：雷雪勤 

机构地区：[1]武汉城市建设集团有限公司,湖北武汉430073

出　　处：《中国房地产业》2023年第26期6-9,共4页China Real Estate

摘　　要：作为资金密集型行业,房地产项目开发周期长,融资活动所产生的资金利息金额较大。而利息的确认和计量直接影响着房企的成本费用,且涉及到多个税收的认定和征收问题。在实务操作中,房地产开发企业需关注借款利息资本化或费用化的时点、集团统借统还业务的备查资料等细节问题;另外,各地的税务稽查案例显示,房地产开发企业应当重视借款利息在增值税、企业所得税、土地增值税等税收征管环节的具体要求,完善借款协议的业务手续,规范利息入账的相关附件,遵循税务申报制度,以规避税收风险。As a capital intensive industry,real estate projects have a long development cycle and generate a large amount of interest from financing activities.The recognition and measurement of interest directly affect the cost expenses of real estate enterprises,and involve multiple tax recognition and collection issues.In practical operations,real estate development enterprises need to pay attention to details such as the timing of capitalization or expense of loan interest,and the reference materials for the group's unified borrowing and repayment business;In addition,tax inspection cases in various regions show that real estate development enterprises should pay attention to the specific requirements of loan interest in tax collection and management processes such as value-added tax,corporate income tax,and land value-added tax,improve the business procedures of loan agreements,standardize the relevant attachments for interest recording,and follow the tax declaration system to avoid tax risks.

关 键 词：房地产企业 利息资本化 涉税风险 

分 类 号：F81[经济管理—财政学]