通过介绍房地产业土地增值税的情况,提出了房地产行业土地增值税的筹划思路及具体的筹划分析,最后讨论了纳税筹划应注意的几点问题,并得出结论纳税筹划主要就从税基和税率的方向上来考虑的并且是一个整体的工程,纳税筹划还需要相关企业的配合且纳税筹划不是不缴税只是降低企业的税负这对于多数企业都具有借鉴意义。 By introducing the situation of the land value increment tax in real estate industry, this paper puts forward the planning ideas and specific planning analysis of the land value increment tax in the real estate industry. Finally, it discusses some problems that should be paid attention to in the tax planning and concludes that the tax planning mainly focuses on the tax base and The tax rate direction to consider and is a whole project, tax planning also need to cooperate with the relevant enterprises and tax planning is not tax not only reduce the tax burden on enterprises, which for most businesses have reference.