房地产企业税务筹划研究

摘    要
税务筹划使企业战略管理的重要因子之一，他要求企业经营决策者在谋划各项经营活动时，把税收作为重要的潜质成本因素加以考虑，帮助企业降低纳税成本。在新企业所得税法和新会计准则开始施行的背景下，探讨房地产开发企业的税务筹划问题。房地产开发企业之前盛行的大量利用税收优惠政策的筹划方法已经失去意义，提出费用扣除税务筹划和房地产开发企业的新税务筹划方法，帮助房地产开发企业调整税务筹划策略，适应新环境，意义重大。
有鉴于此，结合税务筹划的基本理论，联系房地产开发企业的经营和税收特点，使用理论分析与案例分析相结合的方法，力图勾画出房地产开发企业税务筹划的新思路，为房地产开发企业提供借鉴，帮助房地产开发企业实现成本优势。

关键词：房地产开发；税收政策；税务筹划
Research On The problems of
Abstract
Tax planning of the enterprise strategic management is one of the important factors, he asked the business decision makers in business operation activities, tax as important potential cost factors to consider, help enterprises to reduce tax cost. In the new enterprise income tax law and the new accounting standards implementation background, to explore the real estate development enterprise tax planning. Real estate development enterprise before the prevailing use of preferential tax policy planning method has lost its meaning, put forward deduction of tax planning and real estate development enterprises of the new tax planning for real estate development enterprises, help to adjust the tax planning strategy, to adapt to the new environment, of great significance.
Combined with the basic theory of tax planning, contact real estate development business and tax features, the use of theoretical analysis and case analysis methods, trying to draw the real estate development enterprise tax planning new ideas, for the real estate development enterprises to provide reference, help the real estate development enterprises to achieve cost advantage.

Key words： real estate enterprises;tax planning;risk analysis

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