房地产企业的主要成本就是上缴的税收额,现阶段针对房地产企业的税收项目繁多,给企业带来极大的税收负担,针对高税收采取税收筹划的手段是趋势所向。我们分析了进行房地产税收筹划的必然性,从营业税、土地增值税、房产税、企业所得税四方面入手,通过一系列合法、巧妙的经济行为来减少企业所纳税收额。 The main cost of the real estate business is the amount of tax paid. At present, there are many tax items for the real estate enterprises, which bring a huge tax burden on the enterprises. Tax planning for high taxes is the trend. We analyze the inevitability of real estate tax planning, starting from the business tax, land value increment tax, real estate tax, corporate income tax from four aspects, through a series of legal and clever economic behavior to reduce the tax paid by the enterprise.