浅析房地产开发企业的税收筹划

20世纪80年代以来，我国房地产行业得到了突飞猛进的发展，房地产企业数量日益增多，企业的规模越来越大，已成为我国的支柱产业之一。与此同时，房地产企业向国家缴纳的各种税收也呈逐年递增的趋势，税负压力日益严峻。在这种情况下，房地产企业应该在符合税制、不违反税法的前提下，通过应用新型的税收筹划方法，对企业经营管理活动进行巧妙安排，以实现合法规避或减轻税负。本文通过对税收筹划概念的理解，分析了房地产开发企业进行税收筹划的意义，探讨了房地产开发企业所涉及的营业税、土地增值税和企业所得税的筹划方法。
关键字：房地产开发企业；税收筹划；营业税；土地增值税；企业所得税
Analysis of tax planning for real estate development enterprises
 
Abstract: Since the nineteen eighties, our country real estate industry has been the development of the real estate enterprises make a spurt of progress, the quantity increases day by day, the growing scale enterprises, has become one of the pillar industries in china. At the same time, the real estate enterprises to national pay taxes also increases year by year, the tax pressure becomes more and more serious. In this case, real estate enterprises should in conform to the tax system, not to violate the tax law under the premise, through the application of a new type of tax planning method, to the enterprise management activity was ingenious arrangements, to avoid or reduce the tax burden for legal. Based on the understanding of the concept of tax planning, and analysis of real estate development enterprise tax planning, discusses the real estate development enterprises involved in the business tax, land value-added tax and enterprise income tax planning methods.
Key words: Real estate development enterprise; Tax planning; Business tax;   Increment tax on land value;  Corporate income tax

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