实际生活中,双方当事人在房屋买卖合同中约定房屋回购、资金占用费的情形并不鲜见,我国现行法律法规对此尚无明确规定。从维护交易持续的安全、稳定角度考虑,在无充分证据证明双方名为买卖、实为借贷担保的情况下,不宜轻易否定房屋买卖合同的效力。在司法实践中,应结合双方约定的具体内容、意思表示的明确程度以及履行的实际状况等加以综合判断。 In real life, both parties have agreed on the case of housing repurchase and fund occupation fee in the contract of sale and purchase of housing. It is not uncommon for the current laws and regulations in our country to stipulate this. From the point of view of maintaining the security and stability of the transaction, it is not easy to negate the validity of the contract for the sale and purchase of houses in the absence of sufficient evidence to prove that the parties are trading in the name of loans and borrowings. In judicial practice, we should make a comprehensive judgment based on the specific content of the agreement between both parties, the degree of clarity of the meaning expression and the actual status of performance.