企业税收筹划是指纳税人根据税法中的相关规定对企业涉税事项进行的旨在减轻税负、有利于实现企业财务目标的对策与安排。因此,税收筹划不同于逃税、偷税,是企业的一项重要财务管理活动。本文根据房地产行业的特点,分别从房地产项目立项、建设和销售阶段提出所应考虑的税收筹划,具有很大的现实意义。 Corporate tax planning refers to the taxpayers in accordance with the relevant provisions of the tax law on corporate tax matters to reduce the tax burden is conducive to the realization of corporate financial goals of the countermeasures and arrangements. Therefore, tax planning is different from tax evasion and tax evasion and is an important financial management activity of an enterprise. This article according to the characteristics of the real estate industry, respectively, from the real estate project construction, construction and sale phase should be considered tax planning, with great practical significance.