随着商业地产市场规模的不断扩大,市场竞争也日趋激烈,商业地产要提高其投资回报率,实现企业价值最大化的目标,就必须不断降低经营成本,而房地产开发项目的税负成本在其经营成本中占据比重较大,因此,企业必须在税法规定的基础上,根据自身条件通过一定的方式进行纳税筹划,以有效降低企业的经营成本,获得超额的经济利益。 With the continuous expansion of commercial real estate market, market competition is becoming increasingly fierce, commercial real estate to improve its return on investment, to achieve the goal of maximizing the value of the enterprise, we must continue to reduce operating costs, while the real estate development project tax burden costs Therefore, enterprises must make tax planning through certain methods according to their own conditions in order to effectively reduce the operating costs of enterprises and obtain excess economic benefits.