房地产行业不仅是国家经济发展的重要支柱,也是纳税大户。在国家宏观调控政策和市场竞争对手的双重压力下,进行纳税筹划,降低税负,节约成本已成为所有房地产公司的共识。但是如何在现有会计准则及税收法律政策框架下, The real estate industry is not only an important pillar of national economic development, but also a large taxpayer. Under the dual pressures of national macro-control policies and market competitors, tax planning, tax reduction and cost saving have become the consensus of all real estate companies. However, under the existing accounting standards and tax laws and policies,