本文以房地产行业的税收策划为研究对象,针对相关问题进行了分析与阐释。文章主要提出了加强房地产税收的立法,确立其在地方财政收入中的主体地位,加强对房地产保有环节的课税:正税、明租、清费,厘清三者概念等税收策划思路。希望本文的研究能够为相关领域提供一些指导和帮助。 In this paper, the tax planning of the real estate industry as the research object, for the relevant issues were analyzed and explained. The article mainly puts forward the legislation to strengthen taxation of real estate, establishes its dominant position in the local financial revenue, and strengthens the taxation of the real estate ownership link: taxation, rent-out, clearance and clarification of tax planning ideas. I hope this study can provide some guidance and help for related fields.