《国家税务总局关于印发房地产开发经营业务企业所得税处理办法的通知》（国税发〔2009〕31号）。企业为建造开发产品借入资金而发生的符合税收规定的借款费用，可按企业会计准则的规定进行归集和分配，其中属于财务费用性质的借款费用，可直接在税前扣除。
企业会计准则关于借款费用处理原则。房地产开发企业借款费用在资产达到预定可使用状态或者可销售状态时，借款费用应停止资本化。在符合资本化条件的资产达到预定可使用或者销售状态之后所发生的借款费用，应当在发生时根据其发生额确认为费用，计入当期损益。购建或者生产符合资本化条件的资产达到预定可使用状态或可销售状态，可从以下几个方面判断：1、符合资本化条件的资产的实体建造（包括安装）或者生产工作已经全部完成或者实质上已经完成。2、所购建或者生产的符合资本化条件的资产与设计要求、合同规定或者生产要求相符或者基本相符，即使有极个别与设计、合同或者生产要求不相符的地方，也不影响其正常使用或销售。3、继续发生在所建或生产的符合资本化条件的资产上的支出金额很少或者几乎不再发生。
因此，房地产开发企业借款费用的财税处理方法，两者一致。为便于实务操作，准则列举了职业判断方法。本文通过案例介绍房地产开发企业借款费用的财税处理。
案例分析：甲房地产有限公司从事房屋开发、销售和租赁业务，其开发一期商品房所需资金由集团公司向金融机构统借统还。2013年1月，甲公司向集团公司借款30 000万元，用于一期商品房建造（不考虑闲置资金用于投资产生的收益），年利率6%，借款期限为2013年1月1日-2015年6月30日。其中，2014年发生借款利息1800万元，已取得集团公司向地税机关申请开具的利息发票，全部计入一期商品房开发成本。除上述专门借款外，2014年无其他利息支出。
一期商品房建设期为2012年11月10日-2014年4月10日，建造期间不存在非正常中断情形。2014年4月30日，该商品房通过相关部门验收，并取得竣工验收证明。可售建筑面积60 000平米。至2014年12月末，已售面积45 000平米，占可售面积的75%。
经核实，以前年度建造一期商品房发生的借款费用，计入开发成本无误，不存在纳税调整问题。审计人员认为，针对2014年一期商品房发生的借款费用，由于企业会计处理错误，导致2014年借款费用税前扣除金额错误。
正确的财税处理方法：
一期商品房借款利息资本化停止确认时点，应为2014年4月30日的竣工验收日，该时点符合关于资产达到预定可使用状态或可销售状态条件。2014年5月1日以后发生的借款费用应计入各期间费用。
纳税调整：2014年一期商品房发生的借款利息1 800万元，其中应予资本化金额=1 800×4÷12=600（万元）。按已售比例分摊结转开发产品经营成本的利息金额=600×75%=450（万元），应计入财务费用1 200万元，可税前扣除金额=450+1 200=1 650（万元）。实际结转开发产品成本的借款费用=1 800×75%=1350（万元）。应纳税调减金额=1650-1350=300（万元）。
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