1, enterprise loans to employees to buy houses, if there is interest, in line with the principle of independent trading. In terms of taxation, 6% value-added tax and 25% enterprise income tax should be paid for the interest charged according to the loan service. In accounting, loans are included in the "other receivables" account, and the interest charged is included in the "other business income" account. Interest-bearing loans require enterprises to sign loan contracts with employees and agree on repayment dates and interest rates, so as to reduce the corresponding tax risks.

2. If an enterprise lends interest-free loans to employees to buy a house, individual income tax shall be levied according to "income from wages and salaries" according to the relevant provisions of Caishui No.83 document.

According to Article 19 of the Notice of People's Republic of China (PRC) State Taxation Bureau on Printing and Distributing (Guo Shui Fa [2009] No.31), if an enterprise sells its development products by way of bank mortgage, the deposit (guarantee) provided to the bank when selling the development products shall not be deducted from the sales income, nor shall it be deducted as the pre-tax expenses of the current period, but it may be deducted according to the facts when losses actually occur. …… Article 21 The interest expenses of an enterprise shall be handled in accordance with the following provisions:

(1) The borrowing costs incurred by an enterprise in borrowing funds for the construction and development of products that meet the tax requirements can be collected and distributed in accordance with the provisions of the Accounting Standards for Business Enterprises, and the borrowing costs belonging to the nature of financial expenses can be directly deducted before tax.

(2) If an enterprise group or its member enterprises borrow money from a financial institution for common use by other member enterprises in the group, the borrower may reasonably share the interest expenses among the enterprises that use the loan, and the interest reasonably shared by the enterprises that use the loan is allowed to be deducted before tax.