【摘 要】
：
税收筹划不仅能有效降低企业涉税成本,实现利润最大化,而且能促进提高经营管理水平,增强企业竞争实力。房地产业是涉及税种较多、税费负担较重的行业,同时,经过近年来国家强
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税收筹划不仅能有效降低企业涉税成本,实现利润最大化,而且能促进提高经营管理水平,增强企业竞争实力。房地产业是涉及税种较多、税费负担较重的行业,同时,经过近年来国家强劲的宏观政策调控,房地产业已从暴利时代进入稳步发展阶段,竞争亦日趋加剧,因此房地产开发企业的税收筹划更具战略意义。
Tax planning can not only effectively reduce the tax cost of enterprises, to maximize profits, but also can promote the improvement of management level and enhance the competitiveness of enterprises. Real estate industry is involved in more taxes, heavier tax burden on the industry, at the same time, in recent years the country’s strong macro-control policies, the real estate industry has entered a period of rapid development from a profiteering stage, the competition is also increasingly aggravated, so the tax planning of real estate development enterprises More strategic.
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