房地产行业的税务筹划

房地产作为基本生产要素和稀缺资源是人类赖以生存的基础。与此相关的房地产行业，涉及的税种较多，税负较重，通过对房地产行业上税务筹划的研究，可以达到使企业减低税负，从而降低成本，提高利润空间，优化管理的目的。在新的会计准则及税法的指导下，针对房地产行业的税务筹划，本文将着重于营业税、企业所得税、土地增值税三大税种，关注房地产行业在税法上的特殊规定，借助相关文献，结合案例分析，剖析在各种具体情况下如何到达对房地产业税务的合理筹划。

关键词  房地产行业；税务筹划；税种
Abstract
 Real estate as the basic factors of production and scarce resources ，is the foundation of human survival. Associated with the real estate industry, lots of categories of taxes involved in heavy tax burden. Therefore, the real estate industry tax planning can help the industry decrease the cost ， improve profit margins and optimize the management objective.
With the guidance of the New Accounting Rules and the Tax Law，Sales Tax、Business Income Tax and Land Value Increment Tax will be the focus of this article. I will focus on the special rules of the Tax Law in the real estate industry. With the help of literatures and cases to analyze how to make an optimize tax planning under different circumstances.

Keywords:  Real estate industry  Tax planning  Categories of taxes

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